https://www.taxtmi.com/caselaws?id=468537 A writ challenge to customs conditions for provisional release of seized trucks was declined because an efficacious statutory appeal was available under the Customs Act, 1962. The petitioner had objected to the requirement of a security deposit and bond imposed by customs intelligence authorities as a condition for release of the seized vehicles, but the Court noted that the statute provided an appellate remedy against orders concerning provisional release of seized goods. As the alternate remedy was available, the Court did not examine the merits in writ jurisdiction. The petition was dismissed with liberty to pursue the statutory appeal, and the time spent in writ proceedings was directed to be excluded for limitation if the appeal was filed within the prescribed period. en-us Fri, 01 Feb 2019 00:00:00 +0530 Tue, 12 May 2026 15:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468537 A writ challenge to customs conditions for provisional release of seized trucks was declined because an efficacious statutory appeal was available under the Customs Act, 1962. The petitioner had objected to the requirement of a security deposit and bond imposed by customs intelligence authorities as a condition for release of the seized vehicles, but the Court noted that the statute provided an appellate remedy against orders concerning provisional release of seized goods. As the alternate remedy was available, the Court did not examine the merits in writ jurisdiction. The petition was dismissed with liberty to pursue the statutory appeal, and the time spent in writ proceedings was directed to be excluded for limitation if the appeal was filed within the prescribed period. Case-Laws Income Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468537