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    <title>2026 (4) TMI 1455 - DELHI HIGH COURT</title>
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    <description>Writ jurisdiction is ordinarily unavailable where an efficacious statutory appeal exists, and the petitioners were relegated to the appellate remedy because the customs adjudication did not disclose a patent jurisdictional defect. Non-communication of an extension of time for adjudication under Section 28(9) did not by itself vitiate the proceedings, as communication was not a condition precedent to validity. The challenge based on Section 28BB and the corrigendum to the show cause notice also failed to show a root-level illegality, since the notice was issued within the prescribed period and the dispute could be examined in appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=790386</link>
      <description>Writ jurisdiction is ordinarily unavailable where an efficacious statutory appeal exists, and the petitioners were relegated to the appellate remedy because the customs adjudication did not disclose a patent jurisdictional defect. Non-communication of an extension of time for adjudication under Section 28(9) did not by itself vitiate the proceedings, as communication was not a condition precedent to validity. The challenge based on Section 28BB and the corrigendum to the show cause notice also failed to show a root-level illegality, since the notice was issued within the prescribed period and the dispute could be examined in appeal.</description>
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