TMI BlogA Judicial Perspective on Duty Assessment and Procedural Fairness in Customs Law: Validity of CBIC CircularX X X X Extracts X X X X X X X X Extracts X X X X ..... ment by the Delhi High Court, which addresses significant issues in customs law and the application of natural justice principles in administrative proceedings. The decision offers crucial insights into the interpretation and application of customs legislation and the balancing of regulatory objectives with individual rights. II. Legal Framework and Context Customs Law in India : Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Circular and an order related to the provisional release of goods, alleging that they contravened the Customs Act, 1962 , and principles of natural justice. IV. Critical Examination of Submissions Petitioner's Submissions : The petitioner contended that the impugned Circular and order violated the Customs Act by imposing unreasonable conditions for the provisional release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 110A of the Customs Act . The court examined whether the impugned Circular and order aligned with the statutory discretion granted to the adjudicating authority. Application of Natural Justice : The court assessed whether the actions of the customs authorities infringed upon the principles of natural justice, particularly focusing on the right to a fair hearing and unbiased decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... realm of customs law, the case reinforces the broader legal principle that administrative actions must conform to statutory mandates and the principles of natural justice. Full Text : 2023 (12) TMI 597 - DELHI HIGH COURT - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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