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    <title>2026 (1) TMI 444 - MADRAS HIGH COURT</title>
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    <description>A writ petition challenging an advance ruling on customs classification was not maintainable where the Customs Act provided a statutory appellate remedy under Section 28-KA. The Madras High Court followed its earlier ruling that the availability of an effective appeal bars recourse to writ jurisdiction against such orders. The result was dismissal of the writ challenge on maintainability grounds, without displacing the statutory appellate route.</description>
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      <description>A writ petition challenging an advance ruling on customs classification was not maintainable where the Customs Act provided a statutory appellate remedy under Section 28-KA. The Madras High Court followed its earlier ruling that the availability of an effective appeal bars recourse to writ jurisdiction against such orders. The result was dismissal of the writ challenge on maintainability grounds, without displacing the statutory appellate route.</description>
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