https://www.taxtmi.com/caselaws?id=383735 Where a customs show cause notice had already been adjudicated and a statutory appeal was pending before the CESTAT, the High Court declined to entertain a parallel writ petition. It applied the doctrine of alternative remedy and held that two concurrent proceedings could not continue on the same subject matter, so the petitioners were relegated to pursue the appeal. The Court also did not decide the constitutional challenge to Section 28(11) of the Customs Act or the Article 14 plea on merits, leaving those issues open for consideration in the pending appellate proceedings. en-us Tue, 23 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383735 Where a customs show cause notice had already been adjudicated and a statutory appeal was pending before the CESTAT, the High Court declined to entertain a parallel writ petition. It applied the doctrine of alternative remedy and held that two concurrent proceedings could not continue on the same subject matter, so the petitioners were relegated to pursue the appeal. The Court also did not decide the constitutional challenge to Section 28(11) of the Customs Act or the Article 14 plea on merits, leaving those issues open for consideration in the pending appellate proceedings. Case-Laws Customs Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383735