https://www.taxtmi.com/caselaws?id=42889 Maintainability of a writ petition under Article 226 is restricted where the Customs Act provides a specific reference remedy against an Appellate Tribunal order. Failure to seek a reference on a question of law within the prescribed limitation period, including any permitted extension, does not permit bypassing that time-barred remedy through writ jurisdiction. Section 130C further requires matters referred under Section 130 to be heard by a Bench of at least two Judges, which precludes a Single Judge from quashing the Tribunal's order through such a challenge. The writ petition was therefore not maintainable and liable to dismissal. en-us Thu, 20 Apr 1989 00:00:00 +0530 Thu, 30 Aug 2018 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42889 Maintainability of a writ petition under Article 226 is restricted where the Customs Act provides a specific reference remedy against an Appellate Tribunal order. Failure to seek a reference on a question of law within the prescribed limitation period, including any permitted extension, does not permit bypassing that time-barred remedy through writ jurisdiction. Section 130C further requires matters referred under Section 130 to be heard by a Bench of at least two Judges, which precludes a Single Judge from quashing the Tribunal's order through such a challenge. The writ petition was therefore not maintainable and liable to dismissal. Case-Laws Customs Thu, 20 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42889