https://www.taxtmi.com/caselaws?id=46869 The court upheld the jurisdiction of the Additional Commissioner of Customs to conduct a de novo enquiry and pass the impugned order. It validated the Circular dated 17-12-2002, empowering the Additional Commissioner of Customs to adjudicate the matter. The petitioner was directed to seek statutory appeal and interim relief before the Commissioner (Appeals) within specified timelines. The court emphasized the availability of interim relief under the Customs Act, ensuring the pursuit of substantial justice. No costs were awarded, and the related WPMP No. 19856 of 2003 was closed. en-us Wed, 08 Oct 2003 00:00:00 +0530 Sat, 24 Jul 2010 13:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46869 The court upheld the jurisdiction of the Additional Commissioner of Customs to conduct a de novo enquiry and pass the impugned order. It validated the Circular dated 17-12-2002, empowering the Additional Commissioner of Customs to adjudicate the matter. The petitioner was directed to seek statutory appeal and interim relief before the Commissioner (Appeals) within specified timelines. The court emphasized the availability of interim relief under the Customs Act, ensuring the pursuit of substantial justice. No costs were awarded, and the related WPMP No. 19856 of 2003 was closed. Case-Laws Customs Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46869