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Exercise of supervisory jurisdiction under Article 226 to quash...

Supervisory jurisdiction under Article 226 used to quash an order and permit disposal of deteriorated imports with demurrage waived.

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Customs March 11, 2026 Case Laws HC
Exercise of supervisory jurisdiction under Article 226 to quash an order in original concerning classification and valuation of imported goods where joint inspection found complete spoilage; the court declined to decide classification or valuation given futility and small consignor interest, setting aside the original order. Respondents authorised to auction or destroy the deteriorated goods and appropriate proceeds to meet liabilities; any surplus after warehousing or similar charges to be returned to the importer. Respondents directed to issue a demurrage waiver certificate for the subject consignment, and the petition disposed accordingly without costs.

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Acts Income Tax