https://www.taxtmi.com/caselaws?id=408779 The High Court dismissed the writ petition challenging an order demanding Duty Drawback for non-realization of export proceeds, emphasizing the importance of exhausting statutory appeal remedies before approaching the court under Article 226 of the Constitution. The Court highlighted that the petitioner should have pursued an appeal before the Commissioner of Customs (Appeals) as provided under the Customs Act, rather than directly filing a writ petition alleging a violation of natural justice. By directing the petitioner to exhaust the appellate remedy within 60 days, the Court aimed to uphold the integrity of the appellate process and streamline legal proceedings. en-us Wed, 09 Jun 2021 00:00:00 +0530 Mon, 21 Jun 2021 09:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408779 The High Court dismissed the writ petition challenging an order demanding Duty Drawback for non-realization of export proceeds, emphasizing the importance of exhausting statutory appeal remedies before approaching the court under Article 226 of the Constitution. The Court highlighted that the petitioner should have pursued an appeal before the Commissioner of Customs (Appeals) as provided under the Customs Act, rather than directly filing a writ petition alleging a violation of natural justice. By directing the petitioner to exhaust the appellate remedy within 60 days, the Court aimed to uphold the integrity of the appellate process and streamline legal proceedings. Case-Laws Customs Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408779