https://www.taxtmi.com/caselaws?id=467947 An effective statutory appellate remedy will ordinarily bar a writ court from conducting a roving inquiry into a demand, especially where the appeal can examine jurisdictional objections and alleged natural justice violations. Disputed factual and evidentiary issues are better left to the original and appellate authorities rather than being decided under Article 226. The Court also noted the contention that no time limit was fixed under Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture Excisable Goods) Rules, 1996, and considered it appropriate that such questions be examined in appeal. The writ order relegating the appellant to the statutory remedy was upheld and the writ appeal dismissed. en-us Tue, 16 Sep 2025 00:00:00 +0530 Fri, 10 Apr 2026 09:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467947 An effective statutory appellate remedy will ordinarily bar a writ court from conducting a roving inquiry into a demand, especially where the appeal can examine jurisdictional objections and alleged natural justice violations. Disputed factual and evidentiary issues are better left to the original and appellate authorities rather than being decided under Article 226. The Court also noted the contention that no time limit was fixed under Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture Excisable Goods) Rules, 1996, and considered it appropriate that such questions be examined in appeal. The writ order relegating the appellant to the statutory remedy was upheld and the writ appeal dismissed. Case-Laws Customs Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467947