Alternate remedy doctrine bars writ review; statutory appeal must be pursued, with merits and limitation kept open.

Writ relief was declined on the ground of alternate remedy, and the petitioner was relegated to the statutory appeal against the Order-in-Original. Liberty was preserved to challenge the impugned notification if statutory remedies do not yield relief. If the appeal is filed within four weeks after completing formalities, the Appellate Authority must hear it on merits without raising limitation, as the writ had been pursued bona fide and within time. All substantive contentions, including IGST liability on imports, were left open for determination in appeal.

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Outcome: The writ petition was not entertained and the petitioner was relegated to the statutory remedy of appeal, with liberty to challenge the impugned notification if no relief is obtained in appeal.

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