https://www.taxtmi.com/article/detailed?id=17111 Administrative discretion in customs and other regulatory functions must serve statutory purposes, legality, proportionality, reason and public interest rather than institutional prestige or departmental ego. Inter-agency disagreements should be resolved through coordination, consultation and reasoned legal interpretation, not prolonged confrontation. Litigation should be pursued only where required by law and public interest. Regulatory authorities must protect revenue while facilitating legitimate trade, and officers must act with objectivity, restraint, impartiality and fairness. Firm enforcement is distinct from obstinacy and requires cooperative, practical and lawful decision-making. 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 in customs and other regulatory functions must serve statutory purposes, legality, proportionality, reason and public interest rather than institutional prestige or departmental ego. Inter-agency disagreements should be resolved through coordination, consultation and reasoned legal interpretation, not prolonged confrontation. Litigation should be pursued only where required by law and public interest. Regulatory authorities must protect revenue while facilitating legitimate trade, and officers must act with objectivity, restraint, impartiality and fairness. Firm enforcement is distinct from obstinacy and requires cooperative, practical and lawful decision-making. Articles Customs - Import - Export - SEZ Wed, 05 Aug 2026 08:50:31 +0530 https://www.taxtmi.com/article/detailed?id=17111