Delhi HC sets aside Circular curbing adjudicating authority’s discretion

Shanus Impex Vs Union of India & Ors. (Delhi High Court) Introduction: In a significant development, the Delhi High Court has quashed a Customs Circular, terming it contrary to the provisions of the Customs Act, 1962. The circular, bearing No.35/2017-Cus dated 16.08.2017, came under scrutiny as it was alleged to limit the discretion of the adjudicating authority, particularly in imposing conditions for provisional release. The court’s decision also nullifies an order dated 02.12.2023, wherein provisional release was granted subject to stringent conditions. Detailed Analysis: The peti...