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2008 (3) TMI 320 - HC - CustomsSummons – failure to appear in investigation - The petitioner has received summons under Section 108 of the Act from the Directorate of Revenue Intelligence Zonal Unit, Ahemdabad. However, the petitioner failed to appear before the Directorate of Revenue Intelligence Zonal Unit, Ahmedabad for which criminal proceedings were initiated against him – Revenue’s contention that it is for the Investigating Agency to decide venue, the timings and questions and the manner of putting such questions is not acceptable - the petitioner is not an accused in this case but he is only to appear as prosecution witness and not as a defence witness – the case of the petitioner is squarely covered by the judgment of this court in the case of Tar Balbir Singh - The respondents are directed to examine and record the evidence of the petitioner at their office at Ludhiana.
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