HC dismisses challenge to summon for preliminary hearing

Larsen & Toubro Limited Vs Senior Intelligence Officer (Madras High Court) The challenge to the summons itself is pre-mature, insofar as it only calls upon the addressees to appear before the officials for a preliminary hearing.  One cannot assume or hypothesize on what the purpose of the summons is and I am thus loathe to interfere, at this juncture. I draw support in this connection from a judgment of the Supreme Court in the case of Commissioner of Customs V. M.M.Exports (Civil Appeal 82-83 of 2002 along with C.A.No.81 of 2002 dated 01.03.2007), wherein the Supreme Court has also cau...