Aassessee cannot escape liability merely on jurisdictional error: HC

Sathya Jewellery Vs Principal Commissioner of Customs (Madras High Court) Conclusion:  Courts were expected to ensure that all such legal grounds available to the parties were adjudicated before the proper forum and only after exhausting the statutory remedies, writ petitions were to be entertained. Therefore, High court ordered assessee to exhaust the appellate remedy, either under Section 128 or Section 129 of the Customs Act, respectively and the courts must not provide an unnecessary opportunity to escape from liability merely on jurisdictional error. Held:  The preliminary ground of att...