https://www.taxtmi.com/caselaws?id=792644 A writ petition challenging a Customs penalty order under Section 114AA was treated as maintainable despite an alternative statutory remedy because the challenge raised alleged violations of natural justice and jurisdiction. The court noted that such objections are recognised exceptions to the alternate remedy rule. The impugned order was found vulnerable because the adjudicating authority did not deal with the petitioner's objections, including the jurisdictional challenge and the plea that the hearing was only a formality. The order was therefore set aside and the matter remanded for fresh consideration after affording a reasonable opportunity of hearing. en-us Tue, 28 Apr 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792644 A writ petition challenging a Customs penalty order under Section 114AA was treated as maintainable despite an alternative statutory remedy because the challenge raised alleged violations of natural justice and jurisdiction. The court noted that such objections are recognised exceptions to the alternate remedy rule. The impugned order was found vulnerable because the adjudicating authority did not deal with the petitioner's objections, including the jurisdictional challenge and the plea that the hearing was only a formality. The order was therefore set aside and the matter remanded for fresh consideration after affording a reasonable opportunity of hearing. Case-Laws Customs Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792644