2007 (7) TMI 141

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..... ination u/s 108 of Customs Act - WP (C) No. 7397 of 2007 (E) - - - Dated:- 13-7-2007 - [Judgment per] - The petitioner is a lawyer, who has been summoned under Section 108 of the Customs Act. The petitioner submits that as the lawyer appearing for some delinquents in proceedings under Section 124 of the Customs Act before the 2nd respondent, he filed an argument note in that proceedings. Appar .....

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..... ate of the second appellant (whose argument notes were relied upon to issue the show cause notice to the first appellant) was turn down" and that "I am of the considered opinion that the first appellant should have been allowed to examine both these persons in the interests of justice, since their testimony would have a material bearing on the case" to the extent it refers to the petitioner. (ii .....

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..... rding to him, the adjudicating Authority informed the 3rd respondent that the petitioner is not appearing pursuant to summons and the 3rd respondent only submitted that appropriate orders may be passed in accordance with law. The 3rd respondent now submits that since the show cause notice was issued to him based on the argument notes of the petitioner, he is entitled to cross examine the petitione .....

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