AIROnline 2011 SC 114 ::2011 (15) SCC 106 ::(2011) 4 Scale 413

Supreme Court Of India

Hon'ble Judge(s): M. K. Sharma, Anil R. Dave , JJ

Customs Act (52 of 1962) , S.151A— Circulars issued by department - Are in nature of guidance to authorities which exercise quasi-judicial powers - Contents of such circulars could be considered as evidence available before them - Assessing authorities have to come to independent finding on basis of material on record - Matter remitted back to assessing authorities to decide afresh by exercising its own independent mind. (Para 7 8 9)