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2016 (12) TMI 1433 - DELHI HIGH COURTMaintainability of petition - Confiscation of 6452 grams of gold - Held that: - whether absolutely prohibited or banned items in respect of which Parliament’s intent is to be gathered should be seen after an overall consideration of the provisions of the Act as well as other authorities applicable. In the circumstances that exercise would be best left to be considered by the appropriate appellate authorities. In these circumstances, the court is of the opinion that this petition ought not to be entertained under Article 226 of the Constitution since the importer has an alternative efficacious remedy - It is open to the petitioner to file appeal to the Commissioner (Appeals) - petition dismissed as not maintainable.
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