https://www.taxtmi.com/caselaws?id=798335 Article 226 writ jurisdiction against a customs adjudication order remains exceptional where an effective statutory appeal under the Customs Act is available. Participation in adjudication, including acknowledgement of an oral show cause notice and waiver of written notice and personal hearing, may undermine claims that the process was invalid. Allegations of coercion, statement validity, procedural compliance and service of the order involve disputed facts ordinarily requiring determination by the appellate authority. Statutory deeming provisions concerning dispatch by speed post may also be relevant to service and limitation. Substantial delay, without exceptional circumstances, does not justify bypassing the statutory appellate remedy. en-us Wed, 02 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798335 Article 226 writ jurisdiction against a customs adjudication order remains exceptional where an effective statutory appeal under the Customs Act is available. Participation in adjudication, including acknowledgement of an oral show cause notice and waiver of written notice and personal hearing, may undermine claims that the process was invalid. Allegations of coercion, statement validity, procedural compliance and service of the order involve disputed facts ordinarily requiring determination by the appellate authority. Statutory deeming provisions concerning dispatch by speed post may also be relevant to service and limitation. Substantial delay, without exceptional circumstances, does not justify bypassing the statutory appellate remedy. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798335