https://www.taxtmi.com/caselaws?id=208585 The Bombay High Court held that the standing order in question was non-binding and could not override statutory provisions under the Customs Act. The Court emphasized that assessing officers must adhere to the Act and Rules, using guidelines only where necessary. The assessment order was set aside for lacking natural justice, with the matter remitted for fresh assessment, clarifying the limited applicability of the standing order. The petition was allowed with no costs awarded. en-us Thu, 08 Apr 2010 00:00:00 +0530 Sat, 21 Jan 2012 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208585 The Bombay High Court held that the standing order in question was non-binding and could not override statutory provisions under the Customs Act. The Court emphasized that assessing officers must adhere to the Act and Rules, using guidelines only where necessary. The assessment order was set aside for lacking natural justice, with the matter remitted for fresh assessment, clarifying the limited applicability of the standing order. The petition was allowed with no costs awarded. Case-Laws Customs Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208585