2007 (12) TMI 229 - HC - Central Excise

Summary

Issues:
1. Repeated summons of Managing Director to Varanasi for Customs Act proceedings.
2. Alleged lack of knowledge of Managing Director about company's operations in Varanasi.
3. Petitioner's request to send an Officer with direct knowledge instead.
4. Complaint regarding defrayal of traveling costs for witnesses.

Analysis:
1. The petitioner raised concerns about the repeated summoning of their Managing Director to Varanasi for proceedings under the Customs Act, despite ongoing proceedings against the company in Kolkata related to the same consignment. The Court acknowledged the petitioner's grievance but clarified that it cannot dictate how investigations should be conducted or whom the Investigating Officer should summon. However, the Court allowed for representations to be made if any officer faced genuine difficulty in attending the summons, emphasizing that the Investigating Agency holds the authority in this matter.

2. The petitioner contended that the Managing Director in Varanasi lacked knowledge about the company's operations there and sought to send an Officer with direct knowledge instead. The Court directed the appropriate authority to consider the representation made by the petitioner regarding this issue and make a decision in accordance with the law. It was highlighted that a reasoned order should be passed on such representations to address the concerns raised by the petitioner effectively.

3. In response to the petitioner's complaint about the traveling costs of witnesses being borne by the respondents, the Court instructed the concerned authority to examine this aspect of the matter. This direction aimed to ensure that all relevant issues, including the financial implications of witness travel, are appropriately addressed and resolved by the authorities involved in the proceedings.

4. The Court disposed of the writ petition at that stage without requiring any additional affidavits, as agreed by the respondents. The allegations presented in the petition were deemed to have been denied, and the parties were instructed to receive a xerox certified copy of the order upon completing all necessary formalities. This comprehensive analysis of the judgment highlights the key issues raised by the petitioner and the Court's directions to address these concerns within the framework of the law and investigative procedures.