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Issues involved: Jurisdiction of the High Court in entertaining the appeal.
Summary: The appellant challenged an order passed by the appellate Bench of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The respondent raised an objection regarding the jurisdiction of the High Court in entertaining the appeal, as the goods were imported at Delhi and most of them were available in a company at Okhla, New Delhi. The appellant argued that since it conducts business in Noida, Uttar Pradesh, the High Court has jurisdiction. The Court considered arguments from both sides and referred to a Supreme Court judgment emphasizing the importance of the location of the first court in determining jurisdiction. As all causes of action arose at Delhi, the High Court at Delhi was deemed the appropriate court for adjudication. The appeal was dismissed solely on the ground of jurisdiction, with the appellant retaining the right to approach the Delhi High Court if desired. No costs were awarded, and the appellant was granted leave to obtain a certified copy of the order for filing an appeal in another High Court.
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