CENTURY PLYBOARDS (INDIA) LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Dr. A Saraf, learned senior counsel for the petitioner, Mr. SC Keyal, learned counsel for the respondents No. 2, 3 and 4 being the authorities in the Directorate of Revenue Intelligence and Ms. A Gayan, learned counsel for the respondent No. 1 being the Union of India through the Ministry of Commerce and Industry, Department of Commerce.

(2.) Without going into the details of the background facts leading to this writ petition, we take note of that in furtherance of an enquiry in connection with import of EPCG Licenses by the petitioner Star Cement Meghalaya Limited, a summon dtd. 27/4/2022 under sec. 108 of the Customs Act, 1962 (in short Act of 1962) had been issued to the Managing Director of the petitioner Company by name.

(3.) The summon dtd. 27/4/2022 was directly issued to the Managing Director of the petitioner Company without providing the alternative of it being issued to an authorized representative.