https://www.taxtmi.com/caselaws?id=801373 Section 108 customs summons may be complied with through secure video conferencing where bona fide medical inability prevents long-distance travel. Virtual examination can fulfil the purpose of a customs enquiry while ensuring that summons powers are exercised reasonably, proportionately and without undue hardship, consistent with Articles 14 and 21. Recorded medical injury and willingness to cooperate support this arrangement. Safeguards include secure access, identity verification, videography, visible but non-audible counsel presence, and prior reasoned notice if physical attendance later becomes necessary. Continued cooperation with the investigation remains required. en-us Wed, 14 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801373 Section 108 customs summons may be complied with through secure video conferencing where bona fide medical inability prevents long-distance travel. Virtual examination can fulfil the purpose of a customs enquiry while ensuring that summons powers are exercised reasonably, proportionately and without undue hardship, consistent with Articles 14 and 21. Recorded medical injury and willingness to cooperate support this arrangement. Safeguards include secure access, identity verification, videography, visible but non-audible counsel presence, and prior reasoned notice if physical attendance later becomes necessary. Continued cooperation with the investigation remains required. Case-Laws Customs Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801373