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2023 (12) TMI 616

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..... nish and Mr Saksham Garg, Advocates. For the Respondents Through: Mr Harpreet Singh, Senior Standign Counsel with Ms Suhani Mathur and Mr Jatin Kumar Gaur, Advocates. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under: "(a) Issue the writ of certiorari or any other appropriate writ, order or direction in the nature of declaration, declaring that .....

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..... extent it curtails the discretion of the adjudicating authority, was set aside as being ultra vires to the provisions of the Customs Act, 1962. In view of the said decision, the petitioner's challenge to the impugned Circular does not survive. 4. The petitioner impugns an order dated 02.12.2023 (hereafter 'the impugned order') passed by respondent no. 6 directing provisional release of the goods .....

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..... paragraph 2 of the impugned Circular to the extent it curtails the decision of the adjudicating authority has been set aside by an order in W.P.(C)15729/2023 captioned M/s Shanus Impex v. Union of India and Ors. 6. In view of the above, since the impugned order has been passed on the basis of paragraph 2 of the impugned Circular, the same is liable to be set aside. 7. Mr. Harpreet Singh, learned .....

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