https://www.taxtmi.com/caselaws?id=383954 The court upheld the decision of the learned Single Judge, emphasizing the necessity of exhausting statutory remedies before invoking Article 226 of the Constitution of India. The appellant's failure to pursue the appeal provision under Section 128 of the Customs Act, 1962, led to the dismissal of the Writ Appeal. The judgment highlighted the importance of proving special circumstances to warrant the writ court's intervention and reiterated the significance of following statutory procedures. The appellant was directed to file an appeal before the Commissioner of Appeals within 30 days. en-us Mon, 10 Jun 2019 00:00:00 +0530 Sat, 03 Aug 2019 09:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383954 The court upheld the decision of the learned Single Judge, emphasizing the necessity of exhausting statutory remedies before invoking Article 226 of the Constitution of India. The appellant's failure to pursue the appeal provision under Section 128 of the Customs Act, 1962, led to the dismissal of the Writ Appeal. The judgment highlighted the importance of proving special circumstances to warrant the writ court's intervention and reiterated the significance of following statutory procedures. The appellant was directed to file an appeal before the Commissioner of Appeals within 30 days. Case-Laws Customs Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383954