https://www.taxtmi.com/caselaws?id=43889 Writ relief against a customs assessment was held inappropriate where the dispute turned on factual questions about the nature and character of the commodity and the applicability of an exemption notification. The Court reiterated that such issues should ordinarily be examined by the departmental and appellate authorities under the Customs Act, and that Article 226 should not be used to bypass the statutory scheme. It noted that writ jurisdiction may still be invoked in exceptional cases, such as a challenge to vires or where the statutory remedy is unsuitable, but no such circumstance was shown here. The writ petitions were therefore not maintainable. en-us Tue, 06 Sep 1994 00:00:00 +0530 Mon, 21 Jun 2010 16:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43889 Writ relief against a customs assessment was held inappropriate where the dispute turned on factual questions about the nature and character of the commodity and the applicability of an exemption notification. The Court reiterated that such issues should ordinarily be examined by the departmental and appellate authorities under the Customs Act, and that Article 226 should not be used to bypass the statutory scheme. It noted that writ jurisdiction may still be invoked in exceptional cases, such as a challenge to vires or where the statutory remedy is unsuitable, but no such circumstance was shown here. The writ petitions were therefore not maintainable. Case-Laws Customs Tue, 06 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43889