2021 (6) TMI 871

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..... n. Firstly, the grounds raised in the writ petition do not merit any serious consideration and also the grounds are not worthwhile enough for this Court to intervene in the matter of impugned proceedings, for the present. The conclusion is on the basis of the reason that the appellate remedy is available under the provisions of the Customs Act and in matters like this, it is always better for t .....

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..... stoms Act, 1962. 2. The challenge has been made by the petitioner principally on the ground that there was no proper application of mind and also the proceedings is vitiated by delay and latches. This Court is unable to appreciate the challenge for more than one reason. Firstly, the grounds raised in the writ petition do not merit any serious consideration and also the grounds are not worthwhil .....

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..... oper and such remedy/remedies must be exhausted before the petitioner chooses to approach this Court. The appellate or revisional authority alone is competent to appreciate the factual explanation or challenge to the original order and this Court, in exercise of its writ jurisdiction, cannot undertake the adjudication by investigating into the factual aspects of the challenge. 5. For the above .....

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