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    <title>2026 (7) TMI 270 - MADRAS HIGH COURT</title>
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    <description>A challenge to a Customs Authority for Advance Ruling was examined against the availability of a statutory appeal under the Customs Act, 1962. The text notes that the petitioner sought to quash an advance ruling made under Section 28H, but the Court treated the appeal under Section 28KA as the proper remedy. On that basis, the writ petition was found not maintainable and dismissed, with liberty to pursue the statutory appellate route.</description>
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      <description>A challenge to a Customs Authority for Advance Ruling was examined against the availability of a statutory appeal under the Customs Act, 1962. The text notes that the petitioner sought to quash an advance ruling made under Section 28H, but the Court treated the appeal under Section 28KA as the proper remedy. On that basis, the writ petition was found not maintainable and dismissed, with liberty to pursue the statutory appellate route.</description>
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