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Validity of administrative decision cancelling Bills of Entry noted on holidays. Analysis: The judgment dealt with the validity of an administrative decision dated 1-4-1991 cancelling Bills of Entry noted on holidays. The decision was based on public notices issued by the Customs House regarding working days and valuation of goods for customs duty assessment. The court analyzed various sections of the Customs Act, including Sections 14, 17, 36, and 68, to determine the legality of the administrative decision. It was noted that the administrative decision attempted to apply new exchange rates retroactively to Bills entered before the effective date. The court found that the decision could not stand legal scrutiny due to statutory consequences and lack of public notification regarding the drastic outcome. The judgment emphasized the importance of statutory provisions and the principle of estoppel in administrative decisions affecting importers. The court also highlighted discriminatory practices in applying the decision only to certain currency types. The judgment concluded by quashing the administrative decision and ordering refunds of differential duty paid by petitioners, along with the cancellation of bonds and bank guarantees. In conclusion, the judgment provided a detailed analysis of the legal issues surrounding the administrative decision to cancel Bills of Entry noted on holidays. It highlighted the statutory framework of the Customs Act, the retrospective application of new exchange rates, the lack of public notification, and discriminatory practices in implementing the decision. The court's decision to quash the administrative order and provide relief to the petitioners underscored the importance of upholding statutory provisions and ensuring fairness in administrative actions affecting importers.
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