https://www.taxtmi.com/caselaws?id=401837 The High Court dismissed the Writ Petition challenging an order under the Customs Act, 1962, as the Petitioner failed to utilize the statutory appeal remedy provided by Section 129-A of the Act. Emphasizing the importance of following statutory procedures, the Court highlighted that Article 226 of the Constitution should not be used to bypass such remedies unless exceptional circumstances exist. The judgment underscored the need to discourage the misuse of Article 226 for obtaining interim relief and prolonged litigation. The Court refrained from delving into the case's merits, urging parties to address factual disputes through the appropriate appellate process and closed the connected Miscellaneous Petition without costs. en-us Fri, 11 Dec 2020 00:00:00 +0530 Fri, 18 Dec 2020 16:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401837 The High Court dismissed the Writ Petition challenging an order under the Customs Act, 1962, as the Petitioner failed to utilize the statutory appeal remedy provided by Section 129-A of the Act. Emphasizing the importance of following statutory procedures, the Court highlighted that Article 226 of the Constitution should not be used to bypass such remedies unless exceptional circumstances exist. The judgment underscored the need to discourage the misuse of Article 226 for obtaining interim relief and prolonged litigation. The Court refrained from delving into the case's merits, urging parties to address factual disputes through the appropriate appellate process and closed the connected Miscellaneous Petition without costs. Case-Laws Central Excise Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401837