Alternative statutory appeal bars writ jurisdiction where provisional assessment issues and Regulation 2 objections can be raised before the Tribunal.

An appeal under Section 129A of the Customs Act, 1962 was available against the provisional assessment order, so the High Court declined to exercise writ jurisdiction under Articles 226 and 227. The Court held that the existence of an effective statutory appellate remedy barred short-circuiting the process through a writ petition. The petitioners were left free to raise all grounds before the Tribunal, including the alleged breach of Regulation 2 concerning the percentage required to be deposited at the time of provisional assessment, and the Tribunal was directed to decide the appeal on merits.

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Outcome: Petition rejected as the petitioners had an effective alternative statutory remedy by way of appeal under Section 129A of the Customs Act, 1962.

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