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    <title>2026 (3) TMI 260 - CALCUTTA HIGH COURT</title>
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    <description>The article addresses availability of a statutory appellate remedy against an Assistant Commissioner&#039;s order permitting release of seized perishable goods&#039; value. It explains that the order was exercised under statutory powers and that the Customs Act provides an appeal mechanism, making a writ petition an inappropriate route to bypass the statutory process. Consequently, the petitioner was granted liberty to prefer an appeal under the statutory appeal provision and to claim interest before the appellate authority, and the writ petition was disposed of without further entertainment. The piece emphasises reliance on the appellate remedy and non-justiciability of the writ in presence of that remedy.</description>
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    <pubDate>Tue, 17 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 260 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=787505</link>
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