https://www.taxtmi.com/highlights?id=103898 Writ jurisdiction ordinarily should not bypass the customs appellate mechanism where an effective further statutory remedy exists and resolving the challenge requires examination of disputed facts or merits. Mandatory pre-deposit is a condition for entertaining the statutory appeal and is not ordinarily avoided through a writ petition merely on financial-hardship grounds. Alleged denial of cross-examination and challenges to evidence, penalty legality, or adjudication generally belong before the competent appellate forum when inseparable from the merits. The petition was dismissed without merits review, with liberty to pursue the available appellate remedy and all merits issues left open. en-us Fri, 18 Sep 2026 07:31:58 +0530 Fri, 18 Sep 2026 07:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103898 Writ jurisdiction ordinarily should not bypass the customs appellate mechanism where an effective further statutory remedy exists and resolving the challenge requires examination of disputed facts or merits. Mandatory pre-deposit is a condition for entertaining the statutory appeal and is not ordinarily avoided through a writ petition merely on financial-hardship grounds. Alleged denial of cross-examination and challenges to evidence, penalty legality, or adjudication generally belong before the competent appellate forum when inseparable from the merits. The petition was dismissed without merits review, with liberty to pursue the available appellate remedy and all merits issues left open. Highlights Customs Fri, 18 Sep 2026 07:31:58 +0530 https://www.taxtmi.com/highlights?id=103898