https://www.taxtmi.com/caselaws?id=796246 Withdrawal of a summons issued under Section 108 of the Customs Act, 1962 to an advocate for a legal opinion rendered the related challenge infructuous. The text notes that summoning an advocate who has provided a legal opinion should ordinarily be confined to rare and exceptional circumstances, requiring authorities to exercise due care and caution. The writ petition and pending applications were disposed of after the summons was withdrawn. en-us Thu, 23 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796246 Withdrawal of a summons issued under Section 108 of the Customs Act, 1962 to an advocate for a legal opinion rendered the related challenge infructuous. The text notes that summoning an advocate who has provided a legal opinion should ordinarily be confined to rare and exceptional circumstances, requiring authorities to exercise due care and caution. The writ petition and pending applications were disposed of after the summons was withdrawn. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796246