https://www.taxtmi.com/caselaws?id=260407 The Court emphasized the need for proper exercise of discretion by the Customs Authority under Section 18 of the Customs Act in the case involving the import of coke breeze. It highlighted the importance of aligning the authority's actions with the Customs (Provisional Duty Assessment) Regulation, 2011, and ensuring compliance with statutory provisions. The Court directed a reconsideration of the matter within a specified timeline, emphasizing adherence to the Regulations and limited judicial intervention in such cases. The writ petition was disposed of without costs awarded. en-us Thu, 08 May 2014 00:00:00 +0530 Thu, 11 Jun 2015 06:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260407 The Court emphasized the need for proper exercise of discretion by the Customs Authority under Section 18 of the Customs Act in the case involving the import of coke breeze. It highlighted the importance of aligning the authority's actions with the Customs (Provisional Duty Assessment) Regulation, 2011, and ensuring compliance with statutory provisions. The Court directed a reconsideration of the matter within a specified timeline, emphasizing adherence to the Regulations and limited judicial intervention in such cases. The writ petition was disposed of without costs awarded. Case-Laws Customs Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260407