https://www.taxtmi.com/caselaws?id=76791 The High Court set aside the order refusing the amendment to the Import General Manifest (IGM) and directed reconsideration by the Deputy Commissioner of Customs within four weeks, emphasizing adherence to principles of natural justice. The court highlighted the need for the proper officer to exercise statutory discretion without being bound by self-imposed rules or policies. The ruling made the rule absolute with no order as to costs, leaving the validity of the public notice open for future consideration and all rival contentions on merits open for further proceedings. en-us Mon, 15 Mar 2010 00:00:00 +0530 Fri, 28 Jun 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76791 The High Court set aside the order refusing the amendment to the Import General Manifest (IGM) and directed reconsideration by the Deputy Commissioner of Customs within four weeks, emphasizing adherence to principles of natural justice. The court highlighted the need for the proper officer to exercise statutory discretion without being bound by self-imposed rules or policies. The ruling made the rule absolute with no order as to costs, leaving the validity of the public notice open for future consideration and all rival contentions on merits open for further proceedings. Case-Laws Customs Mon, 15 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76791