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    <title>2017 (12) TMI 710 - GUJARAT HIGH COURT</title>
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    <description>The High Court declined to entertain a writ petition directly challenging an order-in-original by the Assistant Commissioner of Customs. Emphasizing the need to exhaust statutory appellate remedies, the Court directed the petitioner to pursue remedies before the Appellate Commissioner and Tribunal first. Despite arguments citing a Supreme Court judgment, the Court dismissed the petition, stressing the importance of exhausting statutory remedies in tax matters before resorting to writ petitions. The judgment highlighted the significance of following established principles and utilizing available remedies for comprehensive consideration of the case.</description>
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      <description>The High Court declined to entertain a writ petition directly challenging an order-in-original by the Assistant Commissioner of Customs. Emphasizing the need to exhaust statutory appellate remedies, the Court directed the petitioner to pursue remedies before the Appellate Commissioner and Tribunal first. Despite arguments citing a Supreme Court judgment, the Court dismissed the petition, stressing the importance of exhausting statutory remedies in tax matters before resorting to writ petitions. The judgment highlighted the significance of following established principles and utilizing available remedies for comprehensive consideration of the case.</description>
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