Statutory appellate remedy limits writ relief for confiscation and penalty; petitioners must pursue the statutory appeal absent exceptional circumstances.

Existence of a statutory appellate remedy under the Customs Act precludes routine writ intervention against orders of confiscation and penalty; the court applied the principle of restraint in writ jurisdiction and upheld the High Court's refusal to entertain a writ where an adequate statutory appeal exists, requiring the petitioner to pursue that remedy. The decision recognises only narrow exceptional circumstances that would justify bypassing the statutory route, and the outcome is adverse to the petitioner who challenged confiscation and penalty proceedings.

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Issues: Whether the High Court was justified in declining to exercise writ jurisdiction against an order of confiscation and penalty when an appeal under Section 128 of the Customs Act, 1962 is available.

Analysis: The petition challenges the High Court's refusal to entertain a writ petition impugning an order of confiscation and penalty under the Customs Act, 1962. The Court noted that a statutory appeal remedy under Section 128 of the Customs Act, 1962 exists for challenging orders of confiscation and penalty. The High Court declined to exercise writ jurisdiction on the ground that an appeal has been provided by statute. The Special Leave Petitions before this Court were considered in the context of whether discretionary writ relief should be granted despite the existence of the statutory appellate remedy and procedural pre-deposit requirements before the Appellate Authority.

Conclusion: The High Court was right to decline to exercise writ jurisdiction; the issue is decided against the assessee (petitioner).

Ratio Decidendi: Where a statutory appellate remedy is available to challenge orders of confiscation and penalty under the Customs Act, 1962, courts will ordinarily decline to grant writ relief and require the petitioner to pursue the statutory remedy, subject to exceptional circumstances.

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