https://www.taxtmi.com/caselaws?id=33783 The court held that Circular No. 02/2008 issued by the Commissioner of Customs was arbitrary and had civil consequences for the petitioner, violating their right to be heard and carry on business. The court found the circular to be coercive and an improper exercise of administrative power, leading to discrimination and hardship for the petitioner and their customers. Consequently, the court set aside the circular, directing the Customs Department to accept bank guarantees issued by the petitioner and to ensure compliance with procedural fairness and constitutional principles. en-us Mon, 27 Apr 2009 00:00:00 +0530 Wed, 24 Jun 2009 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33783 The court held that Circular No. 02/2008 issued by the Commissioner of Customs was arbitrary and had civil consequences for the petitioner, violating their right to be heard and carry on business. The court found the circular to be coercive and an improper exercise of administrative power, leading to discrimination and hardship for the petitioner and their customers. Consequently, the court set aside the circular, directing the Customs Department to accept bank guarantees issued by the petitioner and to ensure compliance with procedural fairness and constitutional principles. Case-Laws Customs Mon, 27 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33783