https://www.taxtmi.com/caselaws?id=758472 Delhi HC allowed petition challenging detention of platinum alloy sheets consignment. Court held that impugned orders failed to record reasons for doubting COO certificate or belief that imported articles were non-compliant with statutory requirements, violating natural justice principles. Respondents couldn't justify verification exercise when online real-time verification was available. Bank guarantee demand under Guidelines clause 6(b) was improper as conditions for provisional assessment weren't established. Court directed respondents to reconsider release of goods expeditiously, emphasizing that recorded reasons form core of jurisprudential fairness doctrine and safeguard against arbitrary power exercise. en-us Fri, 13 Sep 2024 00:00:00 +0530 Sat, 01 Aug 2026 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758472 Delhi HC allowed petition challenging detention of platinum alloy sheets consignment. Court held that impugned orders failed to record reasons for doubting COO certificate or belief that imported articles were non-compliant with statutory requirements, violating natural justice principles. Respondents couldn't justify verification exercise when online real-time verification was available. Bank guarantee demand under Guidelines clause 6(b) was improper as conditions for provisional assessment weren't established. Court directed respondents to reconsider release of goods expeditiously, emphasizing that recorded reasons form core of jurisprudential fairness doctrine and safeguard against arbitrary power exercise. Case-Laws Customs Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758472