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2017 (7) TMI 717 - HC - Central ExciseMaintainability of Summon order of petitioner - Section 108 of the Customs Act, 1962 - whether a Writ Court can injunct or quash a summon? - Held that: - similar issue decided by the Hon'ble Supreme Court in the case of Commissioner of Customs, Calcutta, vs. MM Exports, [2007 (3) TMI 265 - SUPREME COURT OF INDIA], wherein, it was held that High Court should not interfere at the stage when the department issues summons except in exceptional cases and it is always open to the personal summon to raise all contentions appearing before the department in person or through authorised representative. Therefore, by applying the challenge to the summon has to necessarily fail. The language of the sub-section is very clear that if the Officer directs the petitioner to appear in person, then he is bound to appear in person, or if he is given an option to appear through authorised agent, he can appear through authorised agent. That alone would be a proper interpretation of sub-section (3) of Section 108. Appeal dismissed being not maintainable.
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