https://www.taxtmi.com/caselaws?id=400167 The court held that the rejection of the petitioner's request for a No Objection letter to fulfill export obligations against an advance authorization was a violation of statutory provisions under Section 149 of the Customs Act. The court quashed the rejection order and directed the respondents to issue the No Objection certificate for amending the bill within one month. The court emphasized the importance of adhering to statutory provisions over circulars and ensuring that administrative procedures do not contravene the law. en-us Mon, 19 Oct 2020 00:00:00 +0530 Thu, 27 May 2021 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400167 The court held that the rejection of the petitioner's request for a No Objection letter to fulfill export obligations against an advance authorization was a violation of statutory provisions under Section 149 of the Customs Act. The court quashed the rejection order and directed the respondents to issue the No Objection certificate for amending the bill within one month. The court emphasized the importance of adhering to statutory provisions over circulars and ensuring that administrative procedures do not contravene the law. Case-Laws Customs Mon, 19 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400167