https://www.taxtmi.com/caselaws?id=45750 The High Court's Original Side jurisdiction was treated as restored by the Constitution, so it could entertain a section 45 Specific Relief Act petition and grant mandamus-like relief. The existence of appeal and revision under the Sea Customs Act did not oust that jurisdiction, because an alternative remedy bars relief only when it is specific and adequate; on the facts, no effective remedy remained. In customs confiscation, the import was unauthorised, but the Court considered the importer's honest belief and the disproportionate nature of the penalty. The confiscation fine was reduced and release of the goods was directed on payment of customs duty plus 12.5% of value in lieu of confiscation. en-us Wed, 17 Sep 1952 00:00:00 +0530 Tue, 13 Jul 2010 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45750 The High Court's Original Side jurisdiction was treated as restored by the Constitution, so it could entertain a section 45 Specific Relief Act petition and grant mandamus-like relief. The existence of appeal and revision under the Sea Customs Act did not oust that jurisdiction, because an alternative remedy bars relief only when it is specific and adequate; on the facts, no effective remedy remained. In customs confiscation, the import was unauthorised, but the Court considered the importer's honest belief and the disproportionate nature of the penalty. The confiscation fine was reduced and release of the goods was directed on payment of customs duty plus 12.5% of value in lieu of confiscation. Case-Laws Customs Wed, 17 Sep 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45750