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TMI Blog2002 (2) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... Saha, for the Respondent. [Judgment]. - This matter is fixed today under the heading 'Application' for the purpose of passing certain orders in connection with notice of attachment issued under Rules 9 and 10 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. It appears to this court, as argued by the learned Counsel appearing for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 (137) E.L.T. 397 (Tribunal)]. Therefore, this Court has jurisdiction in view of the joint reading of Art. 226(2), Art. 227 of the Constitution of India. 3. According to me, at the earliest the records are to be checked up when such point of jurisdiction has been taken by the party opposing the application. I have taken note of the documents annexed to this writ petition. I find save and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. The learned Counsel appearing on behalf of the respondents pointed that this is an application under Art. 226 of the Constitution of India. Therefore, the principle of Art. 227 will not be applicable herein. Be that as it may I have called upon to adjudicate the activities of the Governmental authority admittedly outside the jurisdiction of this Court but for the order passed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tside the jurisdiction cannot arise. It is non-obstante to the earlier part of the Article 226(2). Therefore, merely because CEGAT in Calcutta passed an order in respect of the matter in the State of Bihar, this Court cannot assume the jurisdiction. Incidentally even the order of the CEGAT, Calcutta in respect of the subject matter of the State of Bihar ipso facto cannot give rise even part cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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