Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Availability of an appellate remedy under the Customs Act requires parties challenging orders-in-original to pursue the statutory appeal rather than seek writ relief on the merits. Attached bank accounts may be released pending that appeal where Revenue is secured through appropriation of the statutory pre-deposit from the attached funds and an unconditional bank guarantee for the remaining demand. On fulfilment of both conditions, the accounts may be operated to enable business continuity; failure to file the appeal or provide the required security permits appropriation of the entire amount due.....