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Section 108 of Customs Act, 1962

Sumit Batra (Expert) 21 April 2010
Its better that you appear, in case unable to appear then give a letter to the concerned officer and get it fixed for a later date. Failure to appear could result in unwarranted treatment, which one should avoid under all circumstances.
Kumar Thadhani (Expert) 21 April 2010
Reply to summons notice u/s 108 enclosing doctor's certificate to that effect that you are unable to comply with the notice and get it fix again at the later date.
Raj Kumar Makkad (Expert) 22 April 2010
It is not good to afraid law or legal machinery rather it is better to face and defend properly.

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