R.K.GAUBA
SIDDHARTH JAIN – Appellant
Versus
UNION OF INDIA – Respondent
1. The petitioner herein has been summoned by the fourth respondent in ongoing investigation in Directorate of Revenue Intelligence case, the process having been issued under Section 108 of the Customs Act, 1962. By the petition at hand, invoking Article 226 of the Constitution of India, prayer is made for a writ, order or direction in the nature of certiorari seeking quashing of the said summons dated 24.05.2017 and/or writ, order or directions in the nature of mandamus to the respondent to allow the presence of the counsel for the petitioner during recording of statement under Section 108 of the Customs Act, 1962.
2. The learned counsel for the respondent submitted a status report in a sealed cover for perusal by the court. He, however, submitted at the hearing that the case under investigation concerns certain transactions indulged in by a partnership firm described as Mala Petrochemicals & Polymers, where Manish Kumar Jain, father of the petitioner is the proprietor. On the basis of intelligence received concerning certain imports of PVC Resin Suspension Grade Melamine, they having statedly been mis-declared as ammonium sulphate and ammonium chloride, the case has been ta
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