https://www.taxtmi.com/caselaws?id=406855 The Court dismissed the Writ Petition filed by Larsen & Toubro Limited challenging the summons issued under Section 108 of the Customs Act, 1962 to its officials. The Court deemed the challenge premature as it was at a preliminary stage and emphasized the need to follow proper procedures in inquiries. The petitioner's request for deferment pending the Authority for Advance Ruling's decision was not supported by evidence of duty remittance concerns. The Court highlighted the importance of adherence to legal procedures and suggested that requests for virtual proceedings should be made to the authorities. The Writ Petition was dismissed without costs, and connected Miscellaneous Petitions were also dismissed. en-us Sat, 17 Apr 2021 00:00:00 +0530 Sat, 24 Apr 2021 09:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406855 The Court dismissed the Writ Petition filed by Larsen & Toubro Limited challenging the summons issued under Section 108 of the Customs Act, 1962 to its officials. The Court deemed the challenge premature as it was at a preliminary stage and emphasized the need to follow proper procedures in inquiries. The petitioner's request for deferment pending the Authority for Advance Ruling's decision was not supported by evidence of duty remittance concerns. The Court highlighted the importance of adherence to legal procedures and suggested that requests for virtual proceedings should be made to the authorities. The Writ Petition was dismissed without costs, and connected Miscellaneous Petitions were also dismissed. Case-Laws Customs Sat, 17 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406855