https://www.taxtmi.com/caselaws?id=45228 A writ challenge to levy of additional customs duty under the Customs Tariff Act was found not maintainable where the petitioner did not question the validity of the statutory provision and an effective statutory remedy was available. The Court treated the issue as one of statutory interpretation and emphasised that, in the absence of any challenge to the provision itself, invocation of writ jurisdiction was unwarranted. The appeal was dismissed because the appellant ought to have pursued the available statutory remedy instead of approaching the writ court. en-us Wed, 21 Jul 1999 00:00:00 +0530 Fri, 19 Dec 2025 23:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45228 A writ challenge to levy of additional customs duty under the Customs Tariff Act was found not maintainable where the petitioner did not question the validity of the statutory provision and an effective statutory remedy was available. The Court treated the issue as one of statutory interpretation and emphasised that, in the absence of any challenge to the provision itself, invocation of writ jurisdiction was unwarranted. The appeal was dismissed because the appellant ought to have pursued the available statutory remedy instead of approaching the writ court. Case-Laws Customs Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45228