https://www.taxtmi.com/caselaws?id=414348 The High Court entertained a writ petition under Article 226, despite statutory remedies being available, emphasizing exceptional circumstances. The Court refrained from interfering with the investigation into undervaluation, directing cooperation by the petitioner. The seizure of consignments was justified under the Customs Act, but the continued seizure was found non-compliant with Section 110(2), leading to an order for return of goods. The Court directed the release of consignments subject to legal formalities, allowing the writ petition partly with no costs awarded. en-us Fri, 29 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414348 The High Court entertained a writ petition under Article 226, despite statutory remedies being available, emphasizing exceptional circumstances. The Court refrained from interfering with the investigation into undervaluation, directing cooperation by the petitioner. The seizure of consignments was justified under the Customs Act, but the continued seizure was found non-compliant with Section 110(2), leading to an order for return of goods. The Court directed the release of consignments subject to legal formalities, allowing the writ petition partly with no costs awarded. Case-Laws Customs Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414348