https://www.taxtmi.com/caselaws?id=76631 The Court found the petition challenging Circular No.4/2008Cus premature as the proper officer had not yet exercised discretion. It directed prompt adjudication, affording the petitioners a hearing and following principles of natural justice. The Court emphasized the officer's duty to independently consider the case and exercise statutory discretion, refraining from delving into the merits until a reasoned order was passed. The officers were instructed to assess the bills of entry and clear the goods in accordance with the law and procedural fairness. en-us Mon, 29 Mar 2010 00:00:00 +0530 Sat, 28 Aug 2010 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76631 The Court found the petition challenging Circular No.4/2008Cus premature as the proper officer had not yet exercised discretion. It directed prompt adjudication, affording the petitioners a hearing and following principles of natural justice. The Court emphasized the officer's duty to independently consider the case and exercise statutory discretion, refraining from delving into the merits until a reasoned order was passed. The officers were instructed to assess the bills of entry and clear the goods in accordance with the law and procedural fairness. Case-Laws Customs Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76631