Tag Archives: Summons

Summons (e-book) under Customs, Excise & Service Tax Laws of India

By | October 26, 2016

Summons under Customs, Excise & Service Tax 1. Introduction: 1.1 A successful investigation is substantially dependent on a good interrogation and recording of statements to convert the findings into admissible evidence. The process involves questioning a suspect or a witness to seek information leading to solution of a case of evasion being investigated. Calling suspect… Read More »

Instruction F. NO. 137/39/2007-CX-4 DATED 26-2-2007 -Summons

By | October 26, 2016

INSTRUCTION F. NO. 137/39/2007-CX-4, DATED 26-2-2007 It has come to the notice of the Board that on many occasions, merely for obtaining information or documents pertaining to service tax cases/matters, officers of field formations or intelligence agencies resort to issuance of summons (Under section 14 of the Central Excise Act, 1944 as is made applicable… Read More »