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of <h1>Delhi High Court Sets Aside Customs Circular, Emphasizes Adherence to Natural Justice and Statutory Limits in Customs Act, 1962.</h1> The Delhi High Court judgment analyzed significant issues in customs law, focusing on the interpretation of the Customs Act, 1962, and the principles of natural justice. The case involved a dispute over the assessment and provisional release of goods, where the petitioner challenged a Customs Circular and order as contravening the Act and natural justice. The court examined procedural regularity, statutory discretion, and adherence to natural justice principles, ultimately setting aside the Circular and order. This decision emphasizes the necessity for customs authorities to operate within statutory limits and uphold fairness in administrative actions, impacting customs law enforcement and broader administrative practices.
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