https://www.taxtmi.com/caselaws?id=46466 The court quashed the public notice and circular mandating re-export of fresh garlic imported without a license, finding them invalid for not being published in the official gazette. It affirmed the Customs Officer's discretion under Section 125 of the Customs Act, emphasizing that this discretion cannot be overridden by executive orders. The court held that international agreements apply only if consistent with domestic law, denying the petitioners' argument of GATT violation. The appellate remedy was deemed ineffective due to binding circulars. The matter was remanded for the Customs Officer to decide on the confiscation or fine option, with the writ petitions partially allowed and no costs awarded. en-us Fri, 27 Sep 2002 00:00:00 +0530 Thu, 22 Jul 2010 11:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46466 The court quashed the public notice and circular mandating re-export of fresh garlic imported without a license, finding them invalid for not being published in the official gazette. It affirmed the Customs Officer's discretion under Section 125 of the Customs Act, emphasizing that this discretion cannot be overridden by executive orders. The court held that international agreements apply only if consistent with domestic law, denying the petitioners' argument of GATT violation. The appellate remedy was deemed ineffective due to binding circulars. The matter was remanded for the Customs Officer to decide on the confiscation or fine option, with the writ petitions partially allowed and no costs awarded. Case-Laws Customs Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46466