https://www.taxtmi.com/caselaws?id=292709 The commentary states that original jurisdiction by mandamus was barred in a revenue matter where the impugned customs assessment, detention and recovery formed part of revenue collection under the governing law. It further explains that, where Section 32 of the Sea Customs Act applied, Customs had to follow the statutory procedure and could not adopt an alternative or arbitrary assessment mechanism; a 50 per cent duty increase without statutory support was treated as unwarranted. It also notes that relief was not available because the statutory appellate remedies had not been exhausted, and the application therefore failed. en-us Wed, 05 Jul 1939 00:00:00 +0530 Tue, 05 Jan 2021 17:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292709 The commentary states that original jurisdiction by mandamus was barred in a revenue matter where the impugned customs assessment, detention and recovery formed part of revenue collection under the governing law. It further explains that, where Section 32 of the Sea Customs Act applied, Customs had to follow the statutory procedure and could not adopt an alternative or arbitrary assessment mechanism; a 50 per cent duty increase without statutory support was treated as unwarranted. It also notes that relief was not available because the statutory appellate remedies had not been exhausted, and the application therefore failed. Case-Laws Customs Wed, 05 Jul 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292709