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2010 (4) TMI 823 - HC - CustomsOrder ultra vires Section 14 of the Customs Act - standing orders which are formulated by respondent cannot fetter jurisdiction and vest power under the statute under Section 14 of the Customs Act and the Customs Valuation Rules framed thereunder, standing orders and the guidelines framed therein, cannot have the effect of superseding provision of Section 14 of the Customs Act and Customs Valuation Rules which have a statutory force. Assessments of the bills of entry - order being in breach of principles of natural justice, considering the rival submissions, without examining merits or demerits thereof and dispensing with the reasons in support of this order, by consent of parties, we set aside the order of assessment and remit the matter back to the assessing officer, petition is allowed.
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