Impugned orders detaining consignment of platinum alloy sheets lacked recorded reasons for doubting...

Impugned orders detaining consignment of platinum alloy sheets lacked recorded reasons for doubting Certificate of Origin or non-compliance with statutory requirements, violating principles of natural justice. Validity of action must be tested on recorded reasons, a core jurisprudential doctrine safeguarding against arbitrary exercise of power. Respondents merely asserted investigation concluded, advising assessment under bond and bank guarantee without considering relevant factors for verification, doubting certificate, or invoking provisions. Online real-time verification process available, brushing aside certificates would undermine trade agreement. Bank guarantee demand under guidelines requires proper officer finding need for provision..... .....

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