https://www.taxtmi.com/caselaws?id=43156 Rule 173C(11) gives the Collector a discretion to permit duty assessment on declared invoice value where the goods or market fluctuations justify it, but any refusal must show reasons and consideration of relevant circumstances. A bare rejection without reasons is vulnerable as arbitrary and is open to revision and writ scrutiny. The availability of an alternative statutory remedy does not necessarily bar writ relief where the impugned order is non-speaking and ignores material considerations. In the decision discussed, the order was quashed and the matter was sent back for fresh consideration. en-us Fri, 16 Nov 1990 00:00:00 +0530 Wed, 16 Jun 2010 13:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43156 Rule 173C(11) gives the Collector a discretion to permit duty assessment on declared invoice value where the goods or market fluctuations justify it, but any refusal must show reasons and consideration of relevant circumstances. A bare rejection without reasons is vulnerable as arbitrary and is open to revision and writ scrutiny. The availability of an alternative statutory remedy does not necessarily bar writ relief where the impugned order is non-speaking and ignores material considerations. In the decision discussed, the order was quashed and the matter was sent back for fresh consideration. Case-Laws Central Excise Fri, 16 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43156