TMI Blog2022 (5) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... pany 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 being the Union of India through the Ministry of Commerce and Industry, Department of Commerce. 2. Without going into the details of the background facts leading to this writ petition, we take note of that in furtherance of an enquiry in connection with import of EPCG Licenses by the petitioner Star Cement Meghalaya Limited, a summon dated 27.04.2022 under section 108 of the Customs Act, 1962 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Salt Act, 1944 are being issued to the managing Directors other high officers with a view to enforce recovery of dues which are under dispute. Action under this Section is to be taken only as a last resort in cases where assesses are not cooperating or investigations are to be completed expeditiously. This Section should not be used for harassing the top management for forcing them to pay u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, 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. 7. In the circumstance, we dispose of this writ petition by directing the departmental authorities issuing the summons under Section 108 of the Act of 1962 not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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