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    <title>2026 (9) TMI 359 - DELHI HIGH COURT</title>
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    <description>Writ jurisdiction should not be exercised against an order for provisional release of imported goods where an independent statutory appeal is available. The statutory appellate remedy remains effective unless exceptional circumstances justify bypassing it. Pendency and stay of an appeal concerning an earlier adjudication involving similar goods do not remove or displace the separate appeal available against the provisional-release order. Writ relief was therefore declined, requiring recourse to the prescribed appellate mechanism.</description>
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      <link>https://www.taxtmi.com/caselaws?id=798333</link>
      <description>Writ jurisdiction should not be exercised against an order for provisional release of imported goods where an independent statutory appeal is available. The statutory appellate remedy remains effective unless exceptional circumstances justify bypassing it. Pendency and stay of an appeal concerning an earlier adjudication involving similar goods do not remove or displace the separate appeal available against the provisional-release order. Writ relief was therefore declined, requiring recourse to the prescribed appellate mechanism.</description>
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