https://www.taxtmi.com/caselaws?id=242054 Alternative statutory remedy does not invariably bar writ jurisdiction where the objection was not raised promptly and prolonged pendency makes relegation unjust. The material explains that the statutory burden concerning suspected smuggled goods applies when Customs authorities themselves seize the goods under the Customs Act in a reasonable belief of smuggling. It distinguishes an earlier police seizure later transferred to Customs, and treats Gold Control authorities taking articles from police custody as a lawful seizure under the Gold (Control) Act. Failure to explain lawful possession or establish that the goods were not smuggled supports confiscation and penalty; a new contention that the articles were not primary gold cannot first be raised in writ proceedings. en-us Tue, 14 Feb 2012 00:00:00 +0530 Tue, 07 Jan 2014 07:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242054 Alternative statutory remedy does not invariably bar writ jurisdiction where the objection was not raised promptly and prolonged pendency makes relegation unjust. The material explains that the statutory burden concerning suspected smuggled goods applies when Customs authorities themselves seize the goods under the Customs Act in a reasonable belief of smuggling. It distinguishes an earlier police seizure later transferred to Customs, and treats Gold Control authorities taking articles from police custody as a lawful seizure under the Gold (Control) Act. Failure to explain lawful possession or establish that the goods were not smuggled supports confiscation and penalty; a new contention that the articles were not primary gold cannot first be raised in writ proceedings. Case-Laws Customs Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242054