https://www.taxtmi.com/caselaws?id=793209 Writ jurisdiction was held ordinarily unavailable where an efficacious statutory appeal exists under the Customs Act. The impugned order was appealable to the Commissioner (Appeals), and the petitioners had not pursued that remedy within the normal or extended limitation period. No exceptional circumstance was shown to justify bypassing the appellate forum, so the recognised exceptions to the alternate-remedy rule were not satisfied. The writ petitions were therefore not maintainable and were rejected. en-us Thu, 05 Feb 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793209 Writ jurisdiction was held ordinarily unavailable where an efficacious statutory appeal exists under the Customs Act. The impugned order was appealable to the Commissioner (Appeals), and the petitioners had not pursued that remedy within the normal or extended limitation period. No exceptional circumstance was shown to justify bypassing the appellate forum, so the recognised exceptions to the alternate-remedy rule were not satisfied. The writ petitions were therefore not maintainable and were rejected. Case-Laws Customs Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793209