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    <title>2023 (12) TMI 597 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside Customs Circular No. 35/2017-Cus dated 16.08.2017 for curtailing adjudicating authority&#039;s discretion contrary to Customs Act. Court quashed impugned order denying provisional release of imported goods and restored petitioner&#039;s application before respondent authority. Considering perishable nature of goods, respondent directed to decide matter afresh within four working days after hearing petitioner and pass speaking order. Petitioner required to appear before authority on specified date. Application disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=446913</link>
      <description>Delhi HC set aside Customs Circular No. 35/2017-Cus dated 16.08.2017 for curtailing adjudicating authority&#039;s discretion contrary to Customs Act. Court quashed impugned order denying provisional release of imported goods and restored petitioner&#039;s application before respondent authority. Considering perishable nature of goods, respondent directed to decide matter afresh within four working days after hearing petitioner and pass speaking order. Petitioner required to appear before authority on specified date. Application disposed of.</description>
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      <pubDate>Fri, 08 Dec 2023 00:00:00 +0530</pubDate>
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