1996 (8) TMI 119 - HC - Customs

Summary

The High Court of Judicature at Allahabad dismissed a writ petition challenging an order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi for rejecting an application to dispense with pre-deposit under Section 129E of the Customs Act, 1962. The court held that the petition was not maintainable within its jurisdiction as the cause of action did not arise within the state of Uttar Pradesh. The petitioners were advised to file a fresh petition before the appropriate court.