Skip to main content

Posts

Showing posts with the label Customs Act 1962

Statutory Right to Appear before the Customs Officer through an Authorised Agent [JUDGMENT]

Customs Act, 1962 - Section 108 (3) - Statutory right to appear before the officer through an authorised agent - Petitioner is a woman who Summoned as a witness - Act only confers discretion on the officer concerned to decide as to whether or not the witness concerned is to be present in person or through authorised agent - Personal presence of the petitioner as a witness is highly imperative and necessary and therefore the petitioner is liable to appear in person and not through an authorised agent - It is ordered that a woman customs officer shall be personally present throughout the questioning process.