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2010 (3) TMI 219 - BOMBAY HIGH COURTClearance of imported goods – transaction value u/s 14(1) - Circular No.4/2008Cus dated 12th February, 2008 - Rule 3(1) of the Customs (Determination of Value of Imported Goods) Rules, 2007 – non clearance of goods – petitioner sought a writ of mandamus directing respondents and their subordinates to allow clearance of the consignment – Held that: . It is now well settled that the power of judicial review of the Court under Article 226 of the Constitution of India includes all cases where the orders are passed by the authorities or even where the authorities have failed to exercise jurisdiction vested in them. It may be stated that the statutory discretion cannot be fettered by selfcreated rules or policy. Although it is open to an authority to which discretion has been entrusted to lay down to regulate exercise of discretion, it cannot, however, deny itself the discretion which the statute requires it to exercise in individual cases. The proper authority notwithstanding board circular dated 12th February, 2008 is required to consider the prayer of the petitioners on its own merits well within the scope of Section 14 of the Act and the Customs Valuation Rules by a reasoned order following principles of natural justice. - In absence of any reasoned order it will not be proper on the part of this Court to prevent the proper Officer from exercising his discretion and to undertake the job of the adjudication officer.
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