https://www.taxtmi.com/caselaws?id=326507 The court concluded that Circular No. 19/2013-CUS was invalid as it sought to amend the Customs Tariff Act without following the proper procedure under Section 11A. The circular was quashed, and the writ application was successful. The court emphasized the precedence of specific tariff headings over general ones and held that executive instructions cannot supersede statutory provisions. The petitioner's initial agreement with the assessment did not bar the legal challenge, and the failure to challenge the show cause notice was deemed irrelevant. en-us Thu, 07 Apr 2016 00:00:00 +0530 Fri, 21 Oct 2016 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326507 The court concluded that Circular No. 19/2013-CUS was invalid as it sought to amend the Customs Tariff Act without following the proper procedure under Section 11A. The circular was quashed, and the writ application was successful. The court emphasized the precedence of specific tariff headings over general ones and held that executive instructions cannot supersede statutory provisions. The petitioner's initial agreement with the assessment did not bar the legal challenge, and the failure to challenge the show cause notice was deemed irrelevant. Case-Laws Customs Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326507