https://www.taxtmi.com/caselaws?id=273586 The Tribunal set aside the impugned orders passed by the Commissioner regarding the classification of imported items for Customs duty, the validity of the Circular imposing Customs duty, and the applicability of Circular not issued under statutory provisions. Relying on precedents from the Calcutta High Court and the Kerala High Court, the Tribunal emphasized that Circulars lacking statutory backing cannot override the law. Consequently, the Tribunal allowed the appeals with consequential relief, highlighting the importance of ensuring Circulars align with statutory provisions to be enforceable. 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 The Tribunal set aside the impugned orders passed by the Commissioner regarding the classification of imported items for Customs duty, the validity of the Circular imposing Customs duty, and the applicability of Circular not issued under statutory provisions. Relying on precedents from the Calcutta High Court and the Kerala High Court, the Tribunal emphasized that Circulars lacking statutory backing cannot override the law. Consequently, the Tribunal allowed the appeals with consequential relief, highlighting the importance of ensuring Circulars align with statutory provisions to be enforceable. Case-Laws Customs Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273586