https://www.taxtmi.com/caselaws?id=41437 A firm may be proceeded against under the Customs Act where notice is served on one partner, because a firm is treated as a person and each partner may act as an implied agent of the others under partnership principles. The commentary also notes that confiscation was treated as sustainable without an option of redemption where the goods fell within a prohibited or restricted import category and the statutory conditions were not met. It further explains that writ relief may be declined under Article 226(3) when an effective statutory revision remedy is available, making the alternative remedy bar operative. en-us Tue, 19 Jul 1977 00:00:00 +0530 Thu, 03 Jun 2010 12:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41437 A firm may be proceeded against under the Customs Act where notice is served on one partner, because a firm is treated as a person and each partner may act as an implied agent of the others under partnership principles. The commentary also notes that confiscation was treated as sustainable without an option of redemption where the goods fell within a prohibited or restricted import category and the statutory conditions were not met. It further explains that writ relief may be declined under Article 226(3) when an effective statutory revision remedy is available, making the alternative remedy bar operative. Case-Laws Customs Tue, 19 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41437