Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration.
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....Exhaustion of an efficacious statutory appellate remedy is the governing rule for challenges to customs adjudication in writ jurisdiction, though it is not an absolute bar. Challenges relating to notice service, denial of hearing, purported waiver and the adjudication record should be examined through the statutory appeal where the Order-in-Original is appealable. The High Court declined writ jurisdiction because the petitioner remained inactive for several years despite knowledge of seizure, did not respond to public notice, and gave no satisfactory explanation for delay. The writ petition was dismissed for delay and laches, with the available appeal providing an additional ground; merits of confiscation and penalty remained open.....
TaxTMI