The Hon’ble Delhi High Court in Lalitendra Gulani v. Director General, Directorate of Revenue Intelligence, New Delhi [W.P.(C) No. 10075 of 2026 dated July 23, 2026] disposed of the writ petition assailing the summons issued under Section 108 of the Customs Act, 1962 to an Advocate calling upon him to disclose a legal opinion rendered to his client on classification of imported goods, after taking on record the withdrawal of the impugned summons by the Revenue, and held that ordinarily an Advocate ought to be summoned only in rare and exceptional circumstances and that the authorities are expected to exercise due care and caution while issuing summons to Advocates in such matters.
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