https://www.taxtmi.com/caselaws?id=778475 The HC dismissed the writ petition, holding that questions of time limitation under s.28 of the Customs Act and factual issues (including reliance on departmental test reports) are matters for the statutory appellate authority under s.129A, not for writ relief under Article 226. The court found the impugned order addressed limitation and that fact-finding cannot be undertaken by the HC. It also held the petitioner, having submitted to the jurisdiction of the authority in Maharashtra, cannot seek relief in a different High Court (Telangana), and thus declined to entertain the petition. en-us Thu, 28 Aug 2025 00:00:00 +0530 Wed, 17 Sep 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778475 The HC dismissed the writ petition, holding that questions of time limitation under s.28 of the Customs Act and factual issues (including reliance on departmental test reports) are matters for the statutory appellate authority under s.129A, not for writ relief under Article 226. The court found the impugned order addressed limitation and that fact-finding cannot be undertaken by the HC. It also held the petitioner, having submitted to the jurisdiction of the authority in Maharashtra, cannot seek relief in a different High Court (Telangana), and thus declined to entertain the petition. Case-Laws Customs Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778475