TMI Blog2017 (7) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... mmons 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. - W.P. No. 6650 of 2017 and W.M.P.No.7159 of 2017 - - - Dated:- 4-7-2017 - The Hon'ble Mr.Justice T.S. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained severe injury and subsequently took treatment in a Government Hospital, Royapettah. Therefore, it is submitted that the present attempt of the second respondent in summoning the petitioner to once again appear before him without disclosing the reason for such appearance is not sustainable. 4. The learned counsel has drawn the attention of this Court to Section 108 of the Customs Act, 1962, and in particular to Sub-Section (3) of Section 108 stating that all persons so summoned can attend either in person or by an authorized agent, as such officer may direct and therefore nothing prevents the petitioner from appearing through an authorized agent. Therefore it is submitted that the impugned summon is liable to be set aside. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Commissioner of Customs, Calcutta, vs. MM Exports, reported in (2007) 212 ELT 165, 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. 9. One more decision of the Hon'ble Supreme Court is in the case of Union of India Vss Rajnish Kumar, Tuli, in Special Leave Criminal Appeal No(s).30/2010. In the said case, the appeal arose out of the order passed by a Punjab and Haryana High Court, directing the concerned officers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of any such material, this Court cannot accept the contention raised by the petitioner. 11. One more argument put forth by the learned counsel for the petitioner is by referring to sub-section (3) of Section 108 of Customs Act. 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. 12. In the light of the above conclusion, this Court, based on the legal position feels that it would be unnecessary for this Court to go into the factual aspects. Hence, for all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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