https://www.taxtmi.com/caselaws?id=798194 Availability of an efficacious statutory revision under the Customs Act is central to whether discretionary writ jurisdiction under Article 226 should be exercised against an appellate order of absolute confiscation. The revisional forum can examine factual and legal disputes concerning an alleged oral show-cause notice, a statement recorded under statutory powers, compliance with notice and seizure requirements, personal hearing, and confiscation. Alleged breaches of natural justice requiring review of the complete record do not, without more, justify bypassing that remedy, particularly where no vires challenge or jurisdictional defect is established. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798194 Availability of an efficacious statutory revision under the Customs Act is central to whether discretionary writ jurisdiction under Article 226 should be exercised against an appellate order of absolute confiscation. The revisional forum can examine factual and legal disputes concerning an alleged oral show-cause notice, a statement recorded under statutory powers, compliance with notice and seizure requirements, personal hearing, and confiscation. Alleged breaches of natural justice requiring review of the complete record do not, without more, justify bypassing that remedy, particularly where no vires challenge or jurisdictional defect is established. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798194