https://www.taxtmi.com/caselaws?id=786645 Addresses validity of a Central Board circular canalising e auctions of unclaimed/uncleared imported goods through a single agency for a limited period. Concludes the measure is an administrative exercise of the Board's power to prescribe separate procedures, permissible under constitutional review so long as classification is reasonable and non arbitrary; courts should not substitute policy judgment. Finds the temporal limitation, segregation of disputed consignments, retention of prior procedure for unsold goods, and reliance on operational reports provide a rational nexus to public interest objectives of expeditious clearance and revenue protection, so the circular does not infringe equality or unduly restrict commercial freedom. en-us Tue, 03 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786645 Addresses validity of a Central Board circular canalising e auctions of unclaimed/uncleared imported goods through a single agency for a limited period. Concludes the measure is an administrative exercise of the Board's power to prescribe separate procedures, permissible under constitutional review so long as classification is reasonable and non arbitrary; courts should not substitute policy judgment. Finds the temporal limitation, segregation of disputed consignments, retention of prior procedure for unsold goods, and reliance on operational reports provide a rational nexus to public interest objectives of expeditious clearance and revenue protection, so the circular does not infringe equality or unduly restrict commercial freedom. Case-Laws Customs Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786645