CASE LAW

Authority

One liners

2023(12)LCX0271

Delhi High Court

Shanus Impex
Para 2 of the Circular No.35/2017-Cus to the extent it curtails the discretion accorded to the adjudicating authority is set aside as being contrary to the Customs Act.
2021(06)LCX0004

Delhi High Court

Its My Name
Power and jurisdiction of the Tribunal, hearing an appeal against an order of provisional release, is coequal with the power exercised by the adjudicating authority.