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    <title>2019 (11) TMI 740 - DELHI HIGH COURT</title>
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    <description>The court held that executive instructions influencing pending adjudication were impermissible. The Circular directing adherence to CBIC views over Tribunal decisions was deemed illegal. The Office Memorandum by DGFT on gold coin classification was upheld. The court refrained from interfering with the Show Cause Notices, directing unbiased adjudication. The classification and exemption of imported gold coins were to be independently assessed. The writ petitions were disposed of, quashing specific portions of Circulars and Office Memoranda, and directing unbiased adjudication based on court findings.</description>
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      <description>The court held that executive instructions influencing pending adjudication were impermissible. The Circular directing adherence to CBIC views over Tribunal decisions was deemed illegal. The Office Memorandum by DGFT on gold coin classification was upheld. The court refrained from interfering with the Show Cause Notices, directing unbiased adjudication. The classification and exemption of imported gold coins were to be independently assessed. The writ petitions were disposed of, quashing specific portions of Circulars and Office Memoranda, and directing unbiased adjudication based on court findings.</description>
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