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    <title>2010 (3) TMI 259 - BOMBAY HIGH COURT</title>
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    <description>Statutory reference remedies under the Customs Act must ordinarily be pursued within the prescribed period; writ jurisdiction should not bypass that remedy where it has become time-barred and disputed facts require determination in the statutory forum. Confiscation of foreign currency and related penalties require cogent departmental proof of the alleged contravention. Declared currency, unproved contrary evidence, and material inconsistencies in the departmental version may undermine allegations of smuggling and support release, retention, or refund of seized currency with consequential relief.</description>
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