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2022 (5) TMI 1258 - HC - CustomsIssuance of summons directly to the Managing Director of the petitioner Company without providing the alternative of it being issued to an authorized representative - HELD THAT:- In the instant case, no material is available that there is a reasoned view formed by the Department that the petitioner assessee is not cooperating or that the presence of the Managing Director specific is required for the investigation for any reason. This writ petition is disposed off by directing the departmental authorities issuing the summons under Section 108 of the Act of 1962 not to issue summons directly to the Managing Director of the petitioner Company and on the other hand to issue it to an authorized representative of the Company in terms of the provisions of the Circular dated 10.10.1989 - petition disposed off.
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