https://www.taxtmi.com/caselaws?id=330551 A writ challenge to a customs penalty order was found not maintainable because an efficacious statutory appeal was available under the Customs Act. The Court held that a plea of limitation under Section 155(2) could not be decided in writ jurisdiction where the dispute involved mixed questions of law and fact, including the starting point and applicability of limitation and alleged non-supply of documents and statements. In tax matters, the normal rule is that the party must pursue the appellate remedy rather than bypass it through writ proceedings. The petitioner was therefore relegated to the statutory appeal. en-us Fri, 22 Jul 2016 00:00:00 +0530 Thu, 16 Feb 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330551 A writ challenge to a customs penalty order was found not maintainable because an efficacious statutory appeal was available under the Customs Act. The Court held that a plea of limitation under Section 155(2) could not be decided in writ jurisdiction where the dispute involved mixed questions of law and fact, including the starting point and applicability of limitation and alleged non-supply of documents and statements. In tax matters, the normal rule is that the party must pursue the appellate remedy rather than bypass it through writ proceedings. The petitioner was therefore relegated to the statutory appeal. Case-Laws Customs Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330551