Statutory appeal remedy bars writ challenge to customs advance ruling under the Customs Act.

A challenge to a Customs Authority for Advance Ruling was examined against the availability of a statutory appeal under the Customs Act, 1962. The text notes that the petitioner sought to quash an advance ruling made under Section 28H, but the Court treated the appeal under Section 28KA as the proper remedy. On that basis, the writ petition was found not maintainable and dismissed, with liberty to pursue the statutory appellate route.

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Issues: Whether the writ petition challenging the Customs Authority for Advance Ruling order was maintainable in view of the statutory appeal remedy under the Customs Act, 1962.

Analysis: The petitioner sought to quash the advance ruling under Section 28H of the Customs Act, 1962. The Court noted that an appeal remedy was available under Section 28KA of the Customs Act, 1962, and therefore the writ petition was not the appropriate course for challenge.

Conclusion: The writ petition was not maintainable and stood dismissed, with liberty to pursue the statutory appeal remedy.

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