S. K. OVERSEAS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has filed the present petition, inter alia, praying as under:

(2.) The issues involved in the present petition are covered by the order passed today in W.P.(C) 15729/2023 captioned M/s Shanus Impex v. Union of India and Ors.

(3.) In terms of the said order, paragraph 2 of the Circular No.35/2017-Cus dtd. 16/8/2017 (hereafter 'the impugned Circular') to the 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.