9911796707
TMI Blog2014 (9) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 321 - SUPREME COURT] , the Supreme Court has held that they would decide the jurisdiction first and then only, they proceed to go into the question of merits under Order XIV Rule 2 of Civil Procedure Code. It is a settled law that, if an objection regarding territorial jurisdiction of the Court is raised at the earliest point of time, the said issue being purely question of law ought to be decided as a preliminary issue. If it is found that the petitioner has approached the Court having jurisdiction, then only the Court can go into the merits. If the Court has no jurisdiction, the matter ends there. The approach of the learned Single Judge is not in accordance with law - Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... , if so advised. The future imports by the petitioner of Gold Dore bars, it is needless to state is controlled by the respondent - revenue and therefore, it must act in accordance with law since there is no interim order directing the petitioner to import Gold Dore bars. 4. The statement of objections filed by the respondent - revenue is taken on record. List for hearing in the usual course. 3. From the aforesaid order, it is clear that the Revenue in the writ petition contended that the Court has no territorial jurisdiction to entertain the petition. If the High Court has no territorial jurisdiction to entertain the petition, it has no jurisdiction to decide the case on merits also. It is well settled that the question of territorial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any part thereof may be disposed of on an issue of law only, it may try that issue first if that issue relates to- (a) the jurisdiction of the Court, or (b) a bar to the suit created by any law for the time being in force, and for that purpose may, if it thinks fit, postpone the settlement of the other issues until after that issue has been determined, and may deal with the suit in accordance with the decision on that issue. 6. Therefore it is a settled law that, if an objection regarding territorial jurisdiction of the Court is raised at the earliest point of time, the said issue being purely question of law ought to be decided as a preliminary issue. If it is found that the petitioner has approached the Court having jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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