https://www.taxtmi.com/caselaws?id=775489 The HC held that the petition challenging the Principal Commissioner's refusal to follow the Advance Ruling Authority's decision was not maintainable due to the availability of an alternative statutory remedy. The petitioner was issued a show cause notice and heard before the impugned order, and any grievance regarding non-consideration of relevant material should be addressed on appeal. Sections 129A and 129B of the Customs Act confer broad powers on the Appellate Tribunal to confirm, modify, annul, or remit orders for fresh adjudication. Given the efficacy of this remedy, the court declined to entertain the petition and dismissed it. en-us Mon, 21 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775489 The HC held that the petition challenging the Principal Commissioner's refusal to follow the Advance Ruling Authority's decision was not maintainable due to the availability of an alternative statutory remedy. The petitioner was issued a show cause notice and heard before the impugned order, and any grievance regarding non-consideration of relevant material should be addressed on appeal. Sections 129A and 129B of the Customs Act confer broad powers on the Appellate Tribunal to confirm, modify, annul, or remit orders for fresh adjudication. Given the efficacy of this remedy, the court declined to entertain the petition and dismissed it. Case-Laws Customs Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775489