https://www.taxtmi.com/caselaws?id=423483 A writ challenge to a destruction and confiscation order was found unsustainable where the petitioner failed to use the statutory appeal within the prescribed seven-day period and approached writ jurisdiction only after delay. The court also noted that the order had been made on the basis of the petitioner's own submission that destruction could be permitted and re-export was not possible; a party cannot later impeach an order invited by its own concession, so estoppel applied. The challenge was therefore rejected, while the issue of the destruction authority's jurisdiction was left open and limited liberty regarding possible re-export was preserved. en-us Wed, 25 May 2022 00:00:00 +0530 Wed, 08 Jun 2022 08:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423483 A writ challenge to a destruction and confiscation order was found unsustainable where the petitioner failed to use the statutory appeal within the prescribed seven-day period and approached writ jurisdiction only after delay. The court also noted that the order had been made on the basis of the petitioner's own submission that destruction could be permitted and re-export was not possible; a party cannot later impeach an order invited by its own concession, so estoppel applied. The challenge was therefore rejected, while the issue of the destruction authority's jurisdiction was left open and limited liberty regarding possible re-export was preserved. Case-Laws Customs Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423483