AdvertisementLalitendra Gulani Vs Mdirector General (Delhi High Court) The Delhi High Court disposed of a writ petition after recording that the summons issued under Section 108 of the Customs Act, 1962 to an Advocate, requiring disclosure of a legal opinion rendered to a client on the classification of imported goods, had already been withdrawn by the Revenue. The Court observed that the case concerned the issuance of summons to an Advocate who had rendered a legal opinion and held that, ordinarily, an Advocate ought to be summoned only in rare and exceptional circumstances. As the impugned summons had be...