https://www.taxtmi.com/caselaws?id=292711 The High Court's original civil jurisdiction was excluded in revenue matters, so a suit challenging customs seizure, confiscation, and penalty orders was barred because those acts concerned collection of revenue. The Court also applied the principle that where a special statute creates a right and provides an exclusive appeal and revision mechanism, that remedy is final and cannot be supplemented by a civil suit. Since the customs orders were taken through the statutory scheme, they were not open to fresh civil challenge, and civil relief against the confiscation order was unavailable. en-us Mon, 22 Aug 1938 00:00:00 +0530 Tue, 05 Jan 2021 17:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292711 The High Court's original civil jurisdiction was excluded in revenue matters, so a suit challenging customs seizure, confiscation, and penalty orders was barred because those acts concerned collection of revenue. The Court also applied the principle that where a special statute creates a right and provides an exclusive appeal and revision mechanism, that remedy is final and cannot be supplemented by a civil suit. Since the customs orders were taken through the statutory scheme, they were not open to fresh civil challenge, and civil relief against the confiscation order was unavailable. Case-Laws Indian Laws Mon, 22 Aug 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292711