Alternative statutory remedy governs Customs adjudication challenges after orders, making writ relief on securities and assessments unavailable.
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....Customs adjudication orders require challenges to determinations, related bank guarantees, and alleged adjudicatory delay to be pursued before the statutory appellate forum in the first instance. A direction to defer matters involving delay in adjudication does not extend to a writ where Orders-in-Original have already been issued; the dispute is no longer one concerning pending adjudication. Relief restraining finalisation of provisional assessments becomes infructuous after adjudication. In the absence of exceptional circumstances, writ jurisdiction cannot bypass the appellate remedy, and non-disclosure of a material prior adjudication order affects writ relief. The merits of the orders and consequences of alleged delay remain open before the appellate authority.....
TaxTMI