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of <h1>Challenge to customs advance ruling: writ petition barred due to available statutory appeal under s. 28-KA, dismissed.</h1> The dominant issue was whether a writ petition challenging an advance ruling under the Customs Act was maintainable despite an available statutory appeal. ... Maintainability of Writ petition - statutory appellate remedy available - challenged the impugned order passed by the Advance Ruling Authority under the Customs Act with regard to the classification of the subject goods - HELD THAT:- This Court by its order in the case of Commissioner of Customs, Import Chennai II, Chennai Vs. M/s.Lenovo India Pvt. Ltd.[2025 (7) TMI 731 - MADRAS HIGH COURT], has held that a writ petition challenging the order of the Advance Ruling Authority under the Customs Act is not maintainable since there is a statutory appellate remedy available to the petitioner if aggrieved by the impugned order of the Advance Ruling Authority under the Customs Act. Thus, writ petition is not maintainable since a statutory appellate remedy is available to the petitioner as per the provisions of Section 28-KA of the Customs Act, 1962. - Accordingly, this writ petition is dismissed. Issues: Whether a writ petition under Article 226 challenging an order of the Advance Ruling Authority under the Customs Act is maintainable when a statutory appellate remedy exists under Section 28-KA of the Customs Act, 1962.Analysis: The Court examined the existence of a specific statutory appellate remedy provided by Section 28-KA of the Customs Act, 1962 for aggrieved persons against orders of the Advance Ruling Authority. The Court applied the principle that where a statute provides an effective alternative remedy, extraordinary writ jurisdiction is ordinarily curtailed and such writ petitions are not maintainable. The Court followed its prior decision on the same question, which held that availability of the statutory appeal under Section 28-KA precludes maintainability of a writ petition challenging an advance ruling.Conclusion: The writ petition is not maintainable because a statutory appellate remedy is available under Section 28-KA of the Customs Act, 1962; result is therefore in favour of the assessee.
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