https://www.taxtmi.com/highlights?id=103460 Availability of a statutory revision in baggage confiscation matters may warrant declining writ jurisdiction where alleged procedural breaches depend on disputed facts. Although an alternative remedy does not automatically preclude a writ petition alleging natural justice or jurisdictional defects, disputes over waiver of written notice, oral notice, the alleged statement and voluntariness of contemporaneous documents require factual examination in revision. The writ petition challenging confiscation of a gold bar and consequential penalty was not entertained, with merits left open for statutory revision. A revision filed within the stipulated period could not be rejected merely because the petitioner had first approached the High Court. en-us Mon, 07 Sep 2026 08:48:57 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103460 Availability of a statutory revision in baggage confiscation matters may warrant declining writ jurisdiction where alleged procedural breaches depend on disputed facts. Although an alternative remedy does not automatically preclude a writ petition alleging natural justice or jurisdictional defects, disputes over waiver of written notice, oral notice, the alleged statement and voluntariness of contemporaneous documents require factual examination in revision. The writ petition challenging confiscation of a gold bar and consequential penalty was not entertained, with merits left open for statutory revision. A revision filed within the stipulated period could not be rejected merely because the petitioner had first approached the High Court. Highlights Customs Mon, 07 Sep 2026 08:48:57 +0530 https://www.taxtmi.com/highlights?id=103460