https://www.taxtmi.com/article/detailed?id=17111 Administrative discretion must serve statutory purpose, legality, proportionality, reason and public interest, not departmental prestige or institutional rivalry. Government agencies should resolve differences through coordination, consultation and reasoned legal interpretation rather than prolonged confrontation. Litigation is appropriate only where law and public interest require it. Officers must act objectively, fairly and impartially, recognising that firm regulatory enforcement differs from obstinacy. Legitimate trade facilitation and revenue protection are complementary statutory functions. en-us Wed, 05 Aug 2026 08:50:31 +0530 Wed, 05 Aug 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17111 Administrative discretion must serve statutory purpose, legality, proportionality, reason and public interest, not departmental prestige or institutional rivalry. Government agencies should resolve differences through coordination, consultation and reasoned legal interpretation rather than prolonged confrontation. Litigation is appropriate only where law and public interest require it. Officers must act objectively, fairly and impartially, recognising that firm regulatory enforcement differs from obstinacy. Legitimate trade facilitation and revenue protection are complementary statutory functions. Articles Customs - Import - Export - SEZ Wed, 05 Aug 2026 08:50:31 +0530 https://www.taxtmi.com/article/detailed?id=17111