https://www.taxtmi.com/caselaws?id=785857 Writ jurisdiction ordinarily should not be invoked against a customs penalty where an adequate statutory appeal is available and there is no jurisdictional error, breach of natural justice, or statutory violation. Financial inability to make an appeal-related deposit does not by itself displace that remedy. Penalty for abetting improper export may rest on investigation material such as seized records, witness statements, and laboratory results demonstrating knowing facilitation of natural diamonds being exported as lab-grown diamonds. Where the penalty is supported by such material and the applicable customs and SEZ procedures were breached, proportionality alone provides no basis for interference. en-us Tue, 20 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785857 Writ jurisdiction ordinarily should not be invoked against a customs penalty where an adequate statutory appeal is available and there is no jurisdictional error, breach of natural justice, or statutory violation. Financial inability to make an appeal-related deposit does not by itself displace that remedy. Penalty for abetting improper export may rest on investigation material such as seized records, witness statements, and laboratory results demonstrating knowing facilitation of natural diamonds being exported as lab-grown diamonds. Where the penalty is supported by such material and the applicable customs and SEZ procedures were breached, proportionality alone provides no basis for interference. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785857