https://www.taxtmi.com/caselaws?id=78302 An appeal under Section 129A of the Customs Act, 1962 was available against the provisional assessment order, so the High Court declined to exercise writ jurisdiction under Articles 226 and 227. The Court held that the existence of an effective statutory appellate remedy barred short-circuiting the process through a writ petition. The petitioners were left free to raise all grounds before the Tribunal, including the alleged breach of Regulation 2 concerning the percentage required to be deposited at the time of provisional assessment, and the Tribunal was directed to decide the appeal on merits. en-us Tue, 29 Sep 2009 00:00:00 +0530 Sat, 13 Nov 2010 13:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78302 An appeal under Section 129A of the Customs Act, 1962 was available against the provisional assessment order, so the High Court declined to exercise writ jurisdiction under Articles 226 and 227. The Court held that the existence of an effective statutory appellate remedy barred short-circuiting the process through a writ petition. The petitioners were left free to raise all grounds before the Tribunal, including the alleged breach of Regulation 2 concerning the percentage required to be deposited at the time of provisional assessment, and the Tribunal was directed to decide the appeal on merits. Case-Laws Customs Tue, 29 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78302