Exhaustion of statutory remedies defeats writ refund claim where no prior written representation was made.

A writ petition seeking refund and exclusion of the high seas sale price from assessment was held not maintainable because the petitioner had not first made a written representation to the customs authority or exhausted the statutory appeal or revision remedies. The Court reiterated that Article 226 relief is ordinarily unavailable where the party bypasses the prescribed administrative process. On that basis, no writ relief could be granted and the petition was dismissed.

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Issues: Whether the writ petition seeking refund and a direction to exclude the high seas sale price for assessment was maintainable in the absence of any prior written representation or exhaustion of statutory remedies.

Analysis: The petitioner had not submitted any written representation before the customs authority seeking refund. The Court held that, ordinarily, a party must first approach the concerned authority in writing and, if aggrieved by an adverse order, pursue the appeal or revision remedy available under law before invoking Article 226 of the Constitution of India. In the absence of such prior recourse, no relief could be granted in writ jurisdiction.

Conclusion: The writ petition was not maintainable and was dismissed.

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