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Issues: Whether the challenge to the revocation order and the plea of limitation arising from the timing of the offence report and show cause notice should be examined in writ jurisdiction or relegated to the statutory appellate remedy.
Analysis: The dispute turned on when the offence report was received, which was a contested factual question. Such a question could not be satisfactorily adjudicated in writ proceedings and required determination by the appellate forum. The availability of the statutory appeal under the applicable Customs Broker Licensing Regulations supported relegating the petitioner to that remedy, while leaving the limitation-related contentions open for consideration there.
Conclusion: The writ petition was not entertained on merits and the petitioner was directed to pursue the statutory appeal, with all limitation issues left open.