CWP-21554-2026 (O&M) 1 129 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-21554-2026 (O&M) Date of decision: 17.07.2026 DHARAMBIR SINGH ....Petitioner Versus UNION OF INDIA AND OTHERS ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Rana Gurtej Singh, Advocate Mr. Nikhil Goyal, Advocate Mr. Paras Jindal, Advocate for the petitioner. Mr. Sagar Ratusaria, Advocate for respondent-CBIC. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Considering the fact that the petitioner has alternative remedy of filing appeal under section 86 of the Finance Act, 1994, where all questions of fact and law can conveniently be gone into, we decline to entertain the present petition. 2. Petition stands dismissed, with liberty to the petitioner to avail the alternative remedy, in accordance with law. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE (ROHIT KAPOOR) 17.07.2026 JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.07.20 10:54 I attest to the accuracy and integrity of this document