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Business

Gauhati HC: Managing Directors Of Companies To Be Summoned Only When Authorized Representatives Are Not Cooperating

May 23, 2022 Shashwata Sahu 0
On May 18, 2022, the Gauhati High Court held that, under Section 108 of the Customs Act 1962, a company's managing director(s) cannot be directly summoned by the authorities. If the company's authorised representatives aren't cooperating, or if the investigation needs to be completed quickly, then Managing Directors can only be summoned. This was...

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