https://www.taxtmi.com/caselaws?id=44199 The High Court dismissed the writ petition challenging the confiscation and penalty imposed on the petitioner for misdeclaration of imported goods. The court held that the petitioner should have exhausted the statutory remedy of filing a reference application under Section 130(1) of the Customs Act before approaching the court under Article 226. The court emphasized the importance of complying with procedural requirements and exhausting statutory remedies before seeking extraordinary judicial intervention. en-us Fri, 08 Dec 1995 00:00:00 +0530 Wed, 23 Jun 2010 17:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44199 The High Court dismissed the writ petition challenging the confiscation and penalty imposed on the petitioner for misdeclaration of imported goods. The court held that the petitioner should have exhausted the statutory remedy of filing a reference application under Section 130(1) of the Customs Act before approaching the court under Article 226. The court emphasized the importance of complying with procedural requirements and exhausting statutory remedies before seeking extraordinary judicial intervention. Case-Laws Customs Fri, 08 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44199