Customs Act Penalty Challenge Dismissed for Alternative Appeal Available

The High Court of Allahabad dismissed a writ petition challenging a penalty imposed under Section 114AA of the Customs Act, 1962, citing the availability of an appeal under Section 128 before the Commissioner of Appeals within 60 days. The court declined to entertain the writ petition due to the presence of an alternative statutory remedy.

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The High Court of Allahabad dismissed a writ petition challenging a penalty imposed under Section 114AA of the Customs Act, 1962, stating that the order is appealable under Section 128 before the Commissioner of Appeals within 60 days. The court declined to entertain the writ petition due to the availability of an alternate statutory remedy.

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