https://www.taxtmi.com/caselaws?id=432898 The court dismissed the writ petition, emphasizing the petitioner's failure to avail the alternate remedy of appeal under Section 128 of the Customs Act. The court highlighted that official acts are presumed correct unless proven otherwise and stressed the importance of following the statutory appeal process, including the pre-deposit requirement. The court's decision was based on the principle of exhausting alternate remedies before seeking judicial intervention, ultimately leading to the dismissal of the writ petition and the writ miscellaneous petition. en-us Mon, 02 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432898 The court dismissed the writ petition, emphasizing the petitioner's failure to avail the alternate remedy of appeal under Section 128 of the Customs Act. The court highlighted that official acts are presumed correct unless proven otherwise and stressed the importance of following the statutory appeal process, including the pre-deposit requirement. The court's decision was based on the principle of exhausting alternate remedies before seeking judicial intervention, ultimately leading to the dismissal of the writ petition and the writ miscellaneous petition. Case-Laws Customs Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432898