https://www.taxtmi.com/highlights?id=59308 Smuggling - gold bars of foreign origin - Though a prayer for condonation of delay could have been made before the Tribunal. In any event, if it appears that the respondent having lost out on time to avail the statutory remedy, seeks to bypass the same and file a writ petition, the Courts would not entertain such a petition and will come to the conclusion that the reason for bypassing the statutory appellate remedy is because the appeal cannot be maintained at that point of time. - HC en-us Fri, 20 Aug 2021 08:36:10 +0530 Fri, 20 Aug 2021 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59308 Smuggling - gold bars of foreign origin - Though a prayer for condonation of delay could have been made before the Tribunal. In any event, if it appears that the respondent having lost out on time to avail the statutory remedy, seeks to bypass the same and file a writ petition, the Courts would not entertain such a petition and will come to the conclusion that the reason for bypassing the statutory appellate remedy is because the appeal cannot be maintained at that point of time. - HC Highlights Customs Fri, 20 Aug 2021 08:36:10 +0530 https://www.taxtmi.com/highlights?id=59308