https://www.taxtmi.com/caselaws?id=401329 The Madras High Court dismissed a Writ Petition challenging an order confiscating goods under the Customs Act, 1962, as the Petitioner failed to appeal before the Customs, Excise and Service Tax Appellate Tribunal as provided by law. The Court emphasized that statutory remedies should not be bypassed unless exceptional circumstances warrant it, such as questioning the validity of the statute or addressing public wrongs. Citing precedent, the Court held that Article 226 of the Constitution should not be used to circumvent statutory procedures. Consequently, the Writ Petition was dismissed without costs. en-us Mon, 23 Nov 2020 00:00:00 +0530 Sat, 05 Dec 2020 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401329 The Madras High Court dismissed a Writ Petition challenging an order confiscating goods under the Customs Act, 1962, as the Petitioner failed to appeal before the Customs, Excise and Service Tax Appellate Tribunal as provided by law. The Court emphasized that statutory remedies should not be bypassed unless exceptional circumstances warrant it, such as questioning the validity of the statute or addressing public wrongs. Citing precedent, the Court held that Article 226 of the Constitution should not be used to circumvent statutory procedures. Consequently, the Writ Petition was dismissed without costs. Case-Laws Customs Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401329