2026 (4) TMI 1523

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.... Respondent Through: Mr. Atul Tripathi, Senior Standing Counsel (CBIC) with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi, Mr. Akshay Sagar and Mr. Madhav Anand, Advs. Ms. Anushree Narain, Sr. Standing Counsel with Mr. Naman Choula and Mr. Yamit Jetley, Advs. AJAY DIGPAUL, J. 1. The prayer in the petition reads thus:- "A) Quashing order- in-original bearing no. 2241//52797/03/04.2024....

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....th the penalty of Rs.1,00,000/- under provisions of Sections 112(a) and 112(b) of the Customs Act, 1962. 5. The case set up by the petitioner and the contentions urged are as under:- i. The petitioner while travelling from Bangkok to New Delhi on 03rd April 2024, was found carrying aforesaid gold articles. ii. While crossing the Green Channel, he was intercepted by the respond....

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....ary and unsustainable in law. 6. Having heard learned counsel for the petitioner and upon perusal of the record, this Court is not inclined to entertain the present petition in exercise of its writ jurisdiction. 7. It is well settled that where a statutory remedy of appeal is available under the Customs Act, 1962, the writ jurisdiction under Article 226 of the Constitution of India ought not....

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....n alternative statutory remedy, would amount to permitting the petitioner to circumvent the statutory mechanism provided under the Act, more so, when it appears that the period of limitation for availing the remedy of appeal has expired and the petitioner has approached this Court in an attempt to bypass the same. This Court is, therefore, of the considered view that no case is made out for interf....