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    <title>2021 (9) TMI 48 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the writ petitions challenging the order-in-original dated 29.06.2016, directing the petitioners to exhaust the appellate remedy under the Customs Act. The court emphasized the significance of appellate remedies, clarified the interpretation of &quot;Proper Officer,&quot; and highlighted the jurisdiction of the High Court under Article 226. The petitioners were granted 60 days to file an appeal, emphasizing adherence to legislative intent and procedural aspects.</description>
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      <description>The High Court dismissed the writ petitions challenging the order-in-original dated 29.06.2016, directing the petitioners to exhaust the appellate remedy under the Customs Act. The court emphasized the significance of appellate remedies, clarified the interpretation of &quot;Proper Officer,&quot; and highlighted the jurisdiction of the High Court under Article 226. The petitioners were granted 60 days to file an appeal, emphasizing adherence to legislative intent and procedural aspects.</description>
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