https://www.taxtmi.com/caselaws?id=46544 HC held Circular No. 40/2001-Cus. and the impugned departmental order ultra vires Notification No. 17/2001-Cus., set aside them as unsustainable and arbitrary. The court found the Circular improperly sought to modify statutory levy and to impose an impracticable end-use certificate requirement, contrary to the notification and Sec.151A, and refused departmental reliance over an uncontradicted technical opinion. The HC directed reassessment of the specified consignments under Entry No.29 of the Notification, quashed attendant bonds and ordered release of the bank guarantees furnished at provisional release. Petition allowed. en-us Wed, 20 Feb 2002 00:00:00 +0530 Wed, 01 Oct 2025 20:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46544 HC held Circular No. 40/2001-Cus. and the impugned departmental order ultra vires Notification No. 17/2001-Cus., set aside them as unsustainable and arbitrary. The court found the Circular improperly sought to modify statutory levy and to impose an impracticable end-use certificate requirement, contrary to the notification and Sec.151A, and refused departmental reliance over an uncontradicted technical opinion. The HC directed reassessment of the specified consignments under Entry No.29 of the Notification, quashed attendant bonds and ordered release of the bank guarantees furnished at provisional release. Petition allowed. Case-Laws Customs Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46544