Gauhati HC: Managing Directors Can Only be Summoned if The Representatives Are Not Cooperating - 23.05.2022

Gauhati High Court has held that the Managing Director of a company should not be directly summoned by authorities under S. 108 of the Customs Act and can only be summoned if the Authorized representatives are not cooperating or if investigation is to be completed expeditiously.

Tags : Gauhati High Court Managing Director Customs Act Authorized Representative

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