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    <title>2020 (12) TMI 1139 - MADRAS HIGH COURT</title>
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    <description>The Supreme Court dismissed the Writ Petition challenging an Order in Original under the Customs Act, 1962, emphasizing the importance of exhausting statutory remedies before resorting to writ jurisdiction. The Court declined to review the case due to the failure to utilize the statutory remedy of appealing before the Appellate Tribunal within the specified timeframe. The judgment underscored that Article 226 of the Constitution should not be used to bypass statutory procedures unless exceptional circumstances exist, and the Petitioner failed to provide a valid reason for not following the prescribed appeal process.</description>
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      <description>The Supreme Court dismissed the Writ Petition challenging an Order in Original under the Customs Act, 1962, emphasizing the importance of exhausting statutory remedies before resorting to writ jurisdiction. The Court declined to review the case due to the failure to utilize the statutory remedy of appealing before the Appellate Tribunal within the specified timeframe. The judgment underscored that Article 226 of the Constitution should not be used to bypass statutory procedures unless exceptional circumstances exist, and the Petitioner failed to provide a valid reason for not following the prescribed appeal process.</description>
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