https://www.taxtmi.com/caselaws?id=795253 A writ petition challenging the Tribunal's refusal to condone delay in a customs appeal is not maintainable where an effective statutory appeal is available and no recognised exception to the alternative-remedy rule is established. Writ jurisdiction may be invoked exceptionally for lack of jurisdiction, breach of natural justice or a challenge to vires, but none applied. The petitioner had pursued separate writ proceedings concerning release and classification rather than filing the statutory appeal within time, and the explanation for delay did not establish sufficient cause. The Tribunal's factual decision on condonation disclosed no violation of fundamental rights or natural justice, leaving no basis for interference. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795253 A writ petition challenging the Tribunal's refusal to condone delay in a customs appeal is not maintainable where an effective statutory appeal is available and no recognised exception to the alternative-remedy rule is established. Writ jurisdiction may be invoked exceptionally for lack of jurisdiction, breach of natural justice or a challenge to vires, but none applied. The petitioner had pursued separate writ proceedings concerning release and classification rather than filing the statutory appeal within time, and the explanation for delay did not establish sufficient cause. The Tribunal's factual decision on condonation disclosed no violation of fundamental rights or natural justice, leaving no basis for interference. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795253