https://www.taxtmi.com/caselaws?id=798403 Statutory revision under the Customs Act is the appropriate forum for examining confiscation of baggage goods where the alleged waiver of notice and hearing, oral show-cause notice, and their voluntariness and legal effect are disputed. Although an alternative remedy does not absolutely bar writ jurisdiction under Article 226, its exercise is discretionary and is unsuitable where contested factual questions require examination of the record. The legality of confiscation, penalty, and compliance with the notice requirement remains open for determination by the revisional authority in accordance with law. en-us Wed, 02 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798403 Statutory revision under the Customs Act is the appropriate forum for examining confiscation of baggage goods where the alleged waiver of notice and hearing, oral show-cause notice, and their voluntariness and legal effect are disputed. Although an alternative remedy does not absolutely bar writ jurisdiction under Article 226, its exercise is discretionary and is unsuitable where contested factual questions require examination of the record. The legality of confiscation, penalty, and compliance with the notice requirement remains open for determination by the revisional authority in accordance with law. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798403