Writ jurisdiction and statutory appeal: High Court stresses restraint and directs challenge to customs assessment through appeal.

Extraordinary writ jurisdiction under Articles 226/227 should be exercised with restraint where the Customs Act provides an efficacious statutory appeal, and the aggrieved party must ordinarily pursue that remedy before the Collector (Appeals). The appellate authority can re-examine both facts and law, unlike writ review which will not normally reassess factual findings unless they are perverse, arbitrary, or unsupported by evidence. The Court also noted, prima facie, that a request for retesting seized samples may merit consideration where there is a genuine doubt about sample condition, and such a request should normally be placed before the appellate forum for reasonable consideration.

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Outcome: The petition was permitted to be withdrawn and stood disposed of as withdrawn, with the Court declining to entertain the writ petition in view of the available statutory appellate remedy.

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