Karnataka HC orders for Appearance through Video Conference in response to Summons issued u/s 108 of Customs Act [Read Order]

Customs Act - Karnataka high court - Taxscan

The Karnataka High Court, on Thursday, ordered for the appearance through video conference in response to summons issued under section 108 of Customs Act, 1962.

Justice Krishna S Dixit was considering a writ petition filed by M/s Pellagic Food Ingredients where the Company received a summons to appear before the authorities.

While granting an interim order, the Court allowed the opportunity to appear through video conference and held that “the Petitioner shall put in his appearance before the Senior Intelligence Officer in terms of summons 03.08.2021, a copy whereof is at Annexure-E through video conferencing in the premises of the branch of the Directorate of Revenue Intelligence at Bengaluru.”

Customs investigations are initiated under summon proceedings under section 108 of the Customs Act, 1962.A statement recorded under section 108 of the Customs Act, 1962 by Superintendent during the investigation may result into identification of the persons involved and their role. This proceeding is also known as summon under section 108 of Customs Act 1962.

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