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2022 (1) TMI 1081 - HC - CustomsSeeking a direction that the term “excisable goods” in Entry 107 of the Notification No.50/2017-Customs dated 30th June 2017 to include “taxable goods subject to tax under GST laws” - respondents states that though the summons were issued on 11th February 2021, the petitioner did not bother to implead the Directorate of Revenue Intelligence as party respondent and to impugn the summons issued by the said authority - HELD THAT:- Leave to amend is granted to impugn the summons annexed to the compilation of documents and other documents forming part of the said compilation. Leave to amend is also granted to implead the Directorate of Revenue Intelligence, Zonal Unit, Bangalore as party respondents to this petition. Amendment to be carried out within one week from today. The Directorate of Revenue Intelligence shall not take any coercive steps against the petitioner during the course of recording the statement as aforesaid. If the Directorate of Revenue Intelligence proposes to take any coercive steps, the same shall not be adopted without giving 7 days’ clear notice to the petitioner - Writ petition is disposed of.
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