https://www.taxtmi.com/caselaws?id=790454 A writ petition challenging an Order-in-Original under the Customs Act, 1962 was held not maintainable because an efficacious statutory appeal was available. The court found that the petitioner's complaints, including procedural irregularities, lack of reasonable belief, denial of opportunity, and refusal of a redemption option, were issues that could be examined by the appellate authority on facts and law. In the absence of exceptional circumstances, the extraordinary writ jurisdiction under Article 226 could not be used to bypass the statutory appellate mechanism, and the petition was dismissed in favour of the alternative remedy. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790454 A writ petition challenging an Order-in-Original under the Customs Act, 1962 was held not maintainable because an efficacious statutory appeal was available. The court found that the petitioner's complaints, including procedural irregularities, lack of reasonable belief, denial of opportunity, and refusal of a redemption option, were issues that could be examined by the appellate authority on facts and law. In the absence of exceptional circumstances, the extraordinary writ jurisdiction under Article 226 could not be used to bypass the statutory appellate mechanism, and the petition was dismissed in favour of the alternative remedy. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790454