Can Departmental authorities of one region refuse to accept a circular issued by another region?

It was the customary practice of the Departmental authorities of one region to contend that the circulars issued by another region or Commissionerate do not bind them.

It is important to note that the Supreme Court has held in Steel Authority of India v. CC 2000 (115) E.L.T. 42 that authorities cannot take different stand in different States and that trade notice issued by customs house will bind all customs authorities.