2009 (1) TMI 294

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..... e Customs, Excise and Service Tax Appellate Tribunal, New Delhi. 2. At the threshold the learned Counsel appearing for the respondent has raised objection with regard to jurisdiction of this High Court in entertaining the appeal, as a result whereof we are constrained to hear such point at first. Factually, it appears that the goods were imported at Delhi. "The port of registration" is as follow .....

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..... se). Paragraph-17 of such judgment is very important for us, which is as follows : "17. There cannot be any doubt whatsoever that in terms of Article 227 of the Constitution of India as also Clause (2) of Article 226 thereof, the High Court would exercise its discretionary jurisdiction as also power to issue writ of certiorari in respect of the orders passed by the Subordinate Courts within its .....

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..... law specifically provides therefor." 5. Having carefully gone through such judgment, we are of the view that the meaning of the 'first Court', as incorporated in the aforesaid quoted portion of the judgment, is virtually meant for the first authority or forum before whom dispute is likely to be resolved. It is beyond doubt that ratio of the judgment is squarely applicable in this case. Therefore .....

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