https://www.taxtmi.com/caselaws?id=212650 Internal customs instructions guiding engagement of Chartered Engineers, inspection of imported second-hand machinery, and precautionary checks for possible e-waste were treated as administrative guidance, not enforceable statutory orders. The importers lacked standing to challenge the standing order and note instructions under writ jurisdiction because no final assessment or legally injured right was shown, and such internal directions are not ordinarily amenable to Article 226 review absent mala fides or other exceptional grounds. The court also accepted that the inspection and valuation procedures served a legitimate environmental and verification purpose and did not amount to an impermissible addition to the statutory scheme. en-us Mon, 08 Aug 2011 00:00:00 +0530 Thu, 19 Apr 2012 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212650 Internal customs instructions guiding engagement of Chartered Engineers, inspection of imported second-hand machinery, and precautionary checks for possible e-waste were treated as administrative guidance, not enforceable statutory orders. The importers lacked standing to challenge the standing order and note instructions under writ jurisdiction because no final assessment or legally injured right was shown, and such internal directions are not ordinarily amenable to Article 226 review absent mala fides or other exceptional grounds. The court also accepted that the inspection and valuation procedures served a legitimate environmental and verification purpose and did not amount to an impermissible addition to the statutory scheme. Case-Laws Customs Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212650