https://www.taxtmi.com/caselaws?id=193882 The existence of an appellate remedy under the Customs Act does not by itself bar writ jurisdiction where the challenge alleges jurisdictional error and breach of natural justice, and the matter can be decided on admitted material. Preferential duty under ASEAN origin procedures cannot be denied without first following the prescribed retroactive verification process and disclosing relied-upon material to the importer; failure to do so vitiates the adjudication for want of jurisdiction and fair hearing. Earlier directions not analysing the relevant provisional assessment regulation are not binding precedent, and the proper officer retains discretion to fix security or surety under that regime in a reasonable manner. The circular on wholly obtained goods does not curtail that statutory discretion. en-us Thu, 17 Dec 2015 00:00:00 +0530 Fri, 01 May 2026 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193882 The existence of an appellate remedy under the Customs Act does not by itself bar writ jurisdiction where the challenge alleges jurisdictional error and breach of natural justice, and the matter can be decided on admitted material. Preferential duty under ASEAN origin procedures cannot be denied without first following the prescribed retroactive verification process and disclosing relied-upon material to the importer; failure to do so vitiates the adjudication for want of jurisdiction and fair hearing. Earlier directions not analysing the relevant provisional assessment regulation are not binding precedent, and the proper officer retains discretion to fix security or surety under that regime in a reasonable manner. The circular on wholly obtained goods does not curtail that statutory discretion. Case-Laws Customs Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193882