https://www.taxtmi.com/caselaws?id=45927 Statutory appellate remedies should ordinarily be pursued before invoking writ jurisdiction, especially where the record does not permit a conclusive factual finding. In this matter, the High Court should not have entertained writ petitions challenging liability to agricultural produce cess on export of prawns and shrimps when an appeal lay under the statutory scheme and the record contained no evidence supporting a clear determination that prawns and shrimps were outside the common-parlance meaning of "fish." The Court left the substantive classification issue open and held that the petitioners ought to have been relegated to the alternate remedy. en-us Tue, 01 May 2001 00:00:00 +0530 Wed, 14 Jul 2010 16:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45927 Statutory appellate remedies should ordinarily be pursued before invoking writ jurisdiction, especially where the record does not permit a conclusive factual finding. In this matter, the High Court should not have entertained writ petitions challenging liability to agricultural produce cess on export of prawns and shrimps when an appeal lay under the statutory scheme and the record contained no evidence supporting a clear determination that prawns and shrimps were outside the common-parlance meaning of "fish." The Court left the substantive classification issue open and held that the petitioners ought to have been relegated to the alternate remedy. Case-Laws Customs Tue, 01 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45927