https://www.taxtmi.com/caselaws?id=273586 Administrative customs circulars without statutory backing cannot curtail duty-free import benefits or override the governing law. The text states that Circular No. 19/2013 lacked force because it was not issued under any enabling provision, and that executive instructions, including circulars and guidelines, are unenforceable to the extent they conflict with statute. In the dialysis accessories dispute, this principle meant the customs demand founded on the impugned circular could not be sustained, and the assessees obtained relief. en-us Fri, 23 Dec 2016 00:00:00 +0530 Wed, 04 Jul 2018 06:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273586 Administrative customs circulars without statutory backing cannot curtail duty-free import benefits or override the governing law. The text states that Circular No. 19/2013 lacked force because it was not issued under any enabling provision, and that executive instructions, including circulars and guidelines, are unenforceable to the extent they conflict with statute. In the dialysis accessories dispute, this principle meant the customs demand founded on the impugned circular could not be sustained, and the assessees obtained relief. Case-Laws Customs Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273586