The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issued an Interim Order dated August 12, 2021] wherein it ordered the Pellagic Food Ingredients Private Ltd. (“the Petitioner”) for the appearance through video conference in response to summons issued under Section 108 of Customs Act, 1962 (“the Customs Act”).
In terms of Section 108 of the Customs Act, Gazetted officer of Customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making under the Customs Act.
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