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    <title>2026 (3) TMI 214 - MADRAS HIGH COURT</title>
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    <description>The note addresses refusal to entertain a writ challenging seizure-release outcomes where the prescribed statutory remedy is revision to the Central Government under Section 129DD; the revision process has a limited condonable window and cannot be bypassed by a writ. It records that an incorrect, belated appeal to the Tribunal was returned and not challenged, and that the claimed medical cause for delay (cervical cancer) lacked supporting medical records and did not justify missing the statutory forum. Consequently, unexplained delay barred writ jurisdiction and the challenge failed in favour of the revenue.</description>
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    <pubDate>Wed, 18 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 214 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=787459</link>
      <description>The note addresses refusal to entertain a writ challenging seizure-release outcomes where the prescribed statutory remedy is revision to the Central Government under Section 129DD; the revision process has a limited condonable window and cannot be bypassed by a writ. It records that an incorrect, belated appeal to the Tribunal was returned and not challenged, and that the claimed medical cause for delay (cervical cancer) lacked supporting medical records and did not justify missing the statutory forum. Consequently, unexplained delay barred writ jurisdiction and the challenge failed in favour of the revenue.</description>
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      <pubDate>Wed, 18 Feb 2026 00:00:00 +0530</pubDate>
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