Delhi HC sets aside Customs Circular imposing Discretion of Adjudicating Authority to impose Conditions, being Contrary to Section 110A of Customs Act [Read Order]

Delhi HC set aside customs circular imposing discretion of adjudicating authority to impose conditions, being contrary to Section 110A of Customs Act

By Kalyani B. Nair - On December 29, 2023 10:30 am - 2 mins read

Delhi High Court - Adjudicating Authority - Customs Circular - Adjudication conditions - Customs - Adjudicating authority discretion - taxscan

The Delhi High Court set aside customs circular imposing discretion of adjudicating authority to impose conditions, being contrary to Section 110A of Customs Act, 1962. The petitioner, Shanus Impex, has filed the present petition impugning a Circular bearing No.35/2017-Cus dated 16.08.2017 as ultra vires the provisions of the Customs Act, 1962. The petitioner also impugns…

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