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2024 Supreme(Online)(Ker) 89882
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Kauser Edappagath, J
FASIL M – Appellant
Versus
UNION OF INDIA – Respondent
WP(CRL.) NO. 1307 OF 2024
For the Appellants/Petitioners: V.PHILIP MATHEWS, ASHISH MATHEW JOHN
For the Respondents: V.GIRISH KUMAR, SC, CHRISTY THERESA SURESH
The right to present defenses before customs officers in response to notices issued under Section 108 of the Customs Act, 1962 is upheld.
Headnote:This writ petition challenges notices issued under Section 108 of the Customs Act, 1962. The petitioners were summoned to appear before customs officers and can present their defenses there. The petition was dismissed, allowing them to pursue remedies under the law.
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
