https://www.taxtmi.com/caselaws?id=46213 A writ petition seeking refund and exclusion of the high seas sale price from assessment was held not maintainable because the petitioner had not first made a written representation to the customs authority or exhausted the statutory appeal or revision remedies. The Court reiterated that Article 226 relief is ordinarily unavailable where the party bypasses the prescribed administrative process. On that basis, no writ relief could be granted and the petition was dismissed. en-us Tue, 11 Jul 2000 00:00:00 +0530 Fri, 16 Jul 2010 15:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46213 A writ petition seeking refund and exclusion of the high seas sale price from assessment was held not maintainable because the petitioner had not first made a written representation to the customs authority or exhausted the statutory appeal or revision remedies. The Court reiterated that Article 226 relief is ordinarily unavailable where the party bypasses the prescribed administrative process. On that basis, no writ relief could be granted and the petition was dismissed. Case-Laws Customs Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46213