Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
The article addresses challenges to a CBIC circular mandating e-auction of uncleared goods through a public sector undertaking and the interplay with fundamental rights and administrative law. It applies the principle that freedom to carry on trade is subject to reasonable restrictions; finding such circulars may be constitutionally valid if they serve economic and public interest, and that loss of private opportunity does not equate to public-interest injury. It treats administrative circulars as not required to contain detailed reasons but permits issuance reasons to be placed in counter-affidavits for court scrutiny to dispel arbitrariness, and upholds canalisation of functions to a PSU as permissible.
The article addresses challenges to a CBIC circular mandating e-auction of uncleared goods through a public sector undertaking and the interplay with fundamental rights and administrative law. It applies the principle that freedom to carry on trade is subject to reasonable restrictions; finding such circulars may be constitutionally valid if they serve economic and public interest, and that loss of private opportunity does not equate to public-interest injury. It treats administrative circulars as not required to contain detailed reasons but permits issuance reasons to be placed in counter-affidavits for court scrutiny to dispel arbitrariness, and upholds canalisation of functions to a PSU as permissible.
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