https://www.taxtmi.com/caselaws?id=401327 The MADRAS HIGH COURT dismissed the Writ Petition challenging the confiscation order under the Customs Act, 1962, as the Petitioner failed to utilize the statutory appeal remedy before CESTAT. Emphasizing that Article 226 should not bypass statutory procedures, the Court highlighted the need to exhaust available remedies, particularly in revenue matters. It criticized the misuse of Article 226 for interim relief and prolonged litigation. Consequently, the Court declined to entertain the Writ Petition, refraining from assessing the dispute's merits and closing the related miscellaneous petition without costs. en-us Mon, 23 Nov 2020 00:00:00 +0530 Sat, 05 Dec 2020 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401327 The MADRAS HIGH COURT dismissed the Writ Petition challenging the confiscation order under the Customs Act, 1962, as the Petitioner failed to utilize the statutory appeal remedy before CESTAT. Emphasizing that Article 226 should not bypass statutory procedures, the Court highlighted the need to exhaust available remedies, particularly in revenue matters. It criticized the misuse of Article 226 for interim relief and prolonged litigation. Consequently, the Court declined to entertain the Writ Petition, refraining from assessing the dispute's merits and closing the related miscellaneous petition without costs. Case-Laws Customs Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401327