MOHAMMED ZAHIR Vs. ADDITIONAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioner is a lawyer, who has been summoned under Section 108 of the Customs Act. Tine 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. Apparently, based on the said argument note a show cause notice has been issued to the 3rd respondent in which proceedings have been initiated. The 3rd respondent wanted to cross examine the petitioner on the argument note. The application filed by the 3rd respondent before the adjudicating Authority seeking the same was rejected. The 3rd respondent filed an appeal and the Appellate Authority allowed the same by Ext. P-2. It is under the above circumstances, the petitioner has approached this Court seeking the following reliefs.

(2.) The contention of the petitioner is that he cannot be cross examined in respect of an act, which he had done in exercise of his duty as an Advocate. The Asst. Solicitor General would contend that in the proceedings in question the 3rd respondent himself has admitted that the petitioner need not be summoned. This is controverted by the 3rd respondent. According 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 petitioner.

(3.) After hearing both sides, I am of opinion that an Advocate appearing in a case cannot be forced to give evidence in respect of his actions as an Advocate on behalf of a client. What he has done is only to present his arguments before the adjudicating Authority under the Customs Act. In respect of the same, he cannot be summoned for cross examination under Section 108 of the Customs Act.