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TMI Blog2014 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... er the said record and thereafter decide whether presence of the petitioner is still necessary. However, in case the Deputy Director is of the view that the petitioner's presence is necessary for making enquiries then it is open to the Deputy Director to summon the petitioner. However, having regard to the petitioner's health, it is hoped that the petitioner would not be made to unduly wait after he makes himself available for investigation by the Deputy Director. However, the duration of wait would depend upon the facts and circumstances as they emerge during investigation but we trust that Deputy Director would not make the petitioner wait unduly in view of his health condition - Decided against assessee. - Writ Petition No. 11034 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urned then without ascertaining the adjourned date. 3) In response to the first summons the petitioner addressed a letter dated 14 November 2013 to the Deputy Director pointing out that petitioner has joined the company in 2006 but the transactions pertains to financial year 200102 for which the petitioner would not be in a position to give any evidence and he is no way connected with these matters. The petitioner further pointed out that the petitioner is not conversant with any indirect tax matters of the company or its associated companies and that all matters pertaining to the customs are being handled by Mr. Anirudh Nansi, Indirect Tax Manager. It was also pointed out that Mr. Nansi will be in a position to produce the documents pert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to appear before the Customs Officer, the petitioner will made to wait in their office for hours together which will imperil his health. On this ground also it is submitted that the summons issued to the petitioner may be quashed. Learned Counsel also referred to provision of Section 108(3) of the Act and submits that the said provision provides that all persons so summoned shall be bound to attend either in person or by an authorized agent as such officer may direct. Therefore, it is open for the petitioner to appear through his authorized agent and he may not be compelled to attend personally. The petitioner has also made clear that Mr. Anirudh Nansi is authorized agent of the company. 7) Mr. Jetly, learned Counsel appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at on 20 November 2013 Mr. Nansi has personally handed over to the Deputy Director two detailed letters both dated 19 November 2013 along with documents in respect of two of its group companies. Learned Counsel for the petitioner produced a copy of the entire compilation which was produced before the Deputy Director and submits that all the details required by the Deputy Director have already been furnished by Mr. Nansi along with the aforesaid letters. Learned Counsel further submits that the dispute is about the liability to pay customs duty in respect of the stores supplied to the Rig operating in Non Designated areas of EEZ area and outside Territorial Waters of India. It was only by a notification dated 7 February 2002 which became eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector that the petitioner has been summoned to appear because Mr. Nansi was not cooperating in investigation, the Deputy Director would certainly consider the said record and thereafter decide whether presence of the petitioner is still necessary. However, in case the Deputy Director is of the view that the petitioner's presence is necessary for making enquiries then it is open to the Deputy Director to summon the petitioner. However, having regard to the petitioner's health, it is hoped that the petitioner would not be made to unduly wait after he makes himself available for investigation by the Deputy Director. However, the duration of wait would depend upon the facts and circumstances as they emerge during investigation but we trust that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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