Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (2) TMI 470

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t not audible distance and also the videography. We are respectfully bound by the view taken by this Court in case of Rajuram Purohit following principles of law laid down by the Supreme Court in judgment of Om Prakash Vs. Union of India [2011 (9) TMI 65 - SUPREME COURT]. In view of the fact that the Respondents have already issued Summonses annexed at Exh. A to F of the Petition, the Respondents are not required to issue fresh summons upon the Petitioners - Mr. Prakash Shah, learned counsel for the Petitioners states that the Petitioners who are already issued summonses would appear before the Respondent No. 3 on the date as may be assigned by the Respondent No. 3 alongwith their advocate for recording their voluntary statement at v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Petitioners for their appearance to record their voluntary statement under Section 108 of the Customs Act, 1962 by endorsing permission to allow the presence of their Advocate at visible but not audible distance, and videography of their interrogation at the cost of the Petitioners. 3. Mr. Prakash Shah, the learned counsel for the Petitioners invited our attention to the Summons already issued by the Respondent No.1 annexed at Exhs. A to F of the petition under Section 108 of the Customs Act, 1962, on various dates. 4. It is submitted that the Petitioners have filed Writ Petitiondoc bearing No. 1401 of 2020 before the Supreme Court under Article 32 of the Constitution of India for safeguarding their rights inter-alia praying fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cording voluntary statement under Section 108 of the Customs Act, 1962. He placed reliance upon several such Orders passed by this Court and also the Orders passed by the Hon ble Supreme Court granting such permission. 8. Mr. P. S. Jetly, the learned Senior Counsel for the Respondents on the other hand submits that the Petitioners have already filed writ petition before the Supreme Court under Article 32 of the Constitution of India for similar reliefs and at this stage there is no cause of action for filing this petition under Article 226 of the Constitution of India. 9. A perusal of the prayers in the said writ petition filed by the Petitioners before the Supreme Court indicates that the Petitioners seek fair investigation into the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tioners states that the Petitioners who are already issued summonses would appear before the Respondent No. 3 on the date as may be assigned by the Respondent No. 3 alongwith their advocate for recording their voluntary statement at visible but not audible distance and would record the interrogation by videography at the cost of the Petitioners. The statement is accepted. 14. The Respondents are directed to issue 72 hours clear notice to the Petitioners before fixing the date on which they require their presence in response to the summonses already issued to the Petitioners. The Petitioners shall not seek any unnecessary adjournment before the Respondent No. 1. 15. The Petitioners are allowed to remain present in presence of their adv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates