2017 (5) TMI 1490 - HC - Customs

Master Circular No.1053/02/2017-CX dated 10th March, 2017 issued by the Central Board of Excise and Customs - It will be open to the Petitioner to draw the attention of the adjudicating authority in the present case to the aforementioned master circular, by addressing a written communication enclosing a copy thereof.

Summary

The High Court of Delhi allowed the petition subject to exceptions. The case falls under Master Circular No.1053/02/2017-CX regarding 'Call Book Cases,' requiring the adjudicating officer to keep it in abeyance. The petitioner can refer to the circular in written communication. No further orders are needed at this stage.