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TMI Blog2022 (1) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... ther to implead the Directorate of Revenue Intelligence as party respondent and to impugn the summons issued by the said authority - HELD THAT:- Leave to amend is granted to impugn the summons annexed to the compilation of documents and other documents forming part of the said compilation. Leave to amend is also granted to implead the Directorate of Revenue Intelligence, Zonal Unit, Bangalore as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents waives service. By consent of parties, petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner prayed for a writ of mandamus seeking a direction that the term excisable goods in Entry 107 of the Notification No.50/2017-Customs dated 30th June 2017 to include taxable goods subject to tax under GST laws and for other relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents and also to implead the Directorate of Revenue Intelligence who have issued summons against the petitioners under Section 108 of the Customs act, 1962. 6. Mr.Mishra, learned counsel for the respondents states that though the summons were issued on 11th February 2021, the petitioner did not bother to implead the Directorate of Revenue Intelligence as party respondent and to impugn the summo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectorate of Revenue Intelligence, Zonal Unit, Bangalore in response to the summons dated 11th February 2021 issued to Shri Sunil Gupta, Shri Dinesh Patil and in response to the summons dated 7th January 2022 issued to Shri Kamal Sharma on 10th February 2022 at 11.00 a.m. He further agrees to co-operate with the authority at the time of recording statement or submitting documents. Statements are a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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