1991 (11) TMI 61

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... laced on board and called out for hearing. 2. It is common premise that the proceedings in respect of Show Cause Notice No. S/10-53/DRI/90-SIIB issued to the petitioner are pending before the Collector of Customs, Bombay. This show cause notice relates to alleged mis-declaration of the valuation of a car imported by the petitioner. During the course of enquiry it appears that report regarding C. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on. 3. In our opinion, the Collector ought to have resorted to Section 108 of the Customs Act, 1962. It is within the powers of the Collector to summon any person whose attendance he considers necessary either to give evidence or to produce documents and prove the same during the enquiry. In the circumstance we direct the Collector of Customs, Bombay, to invoke Section 108 of the Customs Act, 19 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X