The right to present defenses before customs officers in response to notices issued under Section 108 of the Customs Act, 1962 is upheld.

J U D G M E N T

Exhibits P8 and P9 notices issued under Section 108 of the Customs Act, 1962 are under challenge in this W.P.(Crl.). The petitioners were only called upon to appear before the customs officer. When a notice is issued to a party under Section 108 , he/she is bound to appear before the customs officer. The petitioners can very well state all their defences before the customs officer.

Hence, this W.P.(Crl.) is dismissed with liberty to the petitioners to seek appropriate remedy available under law.

Sd/-

DR. KAUSER EDAPPAGATH JUDGE APA APPENDIX OF WP(CRL.) 1307/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF GST REGISTRATION NUMBER