Statutory appellate remedy: petitioner must prefer an appeal under the Customs Act; writ not used to bypass appeal.

The article addresses availability of a statutory appellate remedy against an Assistant Commissioner's order permitting release of seized perishable goods' value. It explains that the order was exercised under statutory powers and that the Customs Act provides an appeal mechanism, making a writ petition an inappropriate route to bypass the statutory process. Consequently, the petitioner was granted liberty to prefer an appeal under the statutory appeal provision and to claim interest before the appellate authority, and the writ petition was disposed of without further entertainment. The piece emphasises reliance on the appellate remedy and non-justiciability of the writ in presence of that remedy.

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Issues: Whether the petitioner has a remedy to prefer an appeal under Section 128 of the Customs Act, 1962 against the order dated 9th February, 2026 of the Assistant Commissioner and whether the writ petition should be entertained or disposed of in light of the availability of that remedy.

Analysis: The Court examined the Division Bench judgment dated 14th March, 2023 in CUSTA 22 of 2022 which granted the petitioner liberty to apply to the concerned Customs authority for payment of the value of seized perishable goods and left the matter of payment to be processed in accordance with law. Pursuant to that liberty, the petitioner applied and the Assistant Commissioner passed an order on 9th February, 2026 permitting release of Rs.1,45,61,332/-. The Court observed that the Assistant Commissioner's order is an order passed by the concerned authority in exercise of statutory powers and that the statute provides an appellate remedy under Section 128 of the Customs Act, 1962. Given the availability of that specific statutory appeal remedy to challenge the Assistant Commissioner's order and to claim interest, the writ petition is not the appropriate forum to bypass the statutory appellate process.

Conclusion: The writ petition is disposed of by recording that the petitioner is at liberty to prefer an appeal under Section 128 of the Customs Act, 1962 against the order dated 9th February, 2026 and to claim interest before the Appellate Authority; the writ petition is not entertained further.

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