https://www.taxtmi.com/caselaws?id=400443 An efficacious statutory appellate remedy under Section 128 of the Customs Act, 1962 bars recourse to a writ petition under Article 226 where the petitioner can seek redress before the Commissioner (Appeals). The Bombay High Court therefore declined to entertain the writ, noting that the adjudicating authority had already passed an Order-in-Original and that the available appeal was the appropriate forum. The Court left the merits of the underlying customs dispute open for consideration in the appellate process and made no order as to costs. en-us Thu, 05 Nov 2020 00:00:00 +0530 Wed, 10 Feb 2021 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400443 An efficacious statutory appellate remedy under Section 128 of the Customs Act, 1962 bars recourse to a writ petition under Article 226 where the petitioner can seek redress before the Commissioner (Appeals). The Bombay High Court therefore declined to entertain the writ, noting that the adjudicating authority had already passed an Order-in-Original and that the available appeal was the appropriate forum. The Court left the merits of the underlying customs dispute open for consideration in the appellate process and made no order as to costs. Case-Laws Customs Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400443