Territorial jurisdiction in customs complaints follows the place of import-related acts, and a court without it cannot proceed.

Territorial jurisdiction for a customs complaint in import-related offences lies where the material acts constituting the alleged offence occurred. Because the import, show-cause notice, adjudication proceedings, and appeal were all connected with Mumbai, and the Noida search and alleged Delhi invoice preparation did not establish that any part of the cause of action arose in Delhi, the Delhi court could not try the complaint. Once that jurisdictional defect was found, the complaint and summons-related orders could not stand, and the complaint had to be returned for presentation before the competent court at Mumbai.

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Issues: Whether the Delhi court had territorial jurisdiction to try the customs complaint arising from import-related acts taking place at Mumbai, and whether the complaint and summons orders were liable to be set aside with a direction to return the complaint to the proper court.

Analysis: The material events constituting the alleged customs offences occurred at Mumbai: the import of goods, the issuance of the show-cause notice, the adjudication proceedings, and the appeal before the appellate tribunal. The search at Noida and the alleged preparation of invoices in Delhi did not establish that any part of the cause of action arose in Delhi, because the alleged misdeclaration and undervaluation were complete at the place of import. On the settled principles governing territorial jurisdiction in criminal proceedings, a court lacking such jurisdiction cannot try the complaint, and the proper course is return of the complaint for presentation before the competent court. The subsequent order directing publication of summons also could not survive once the foundational jurisdictional defect was found.

Conclusion: The Delhi court lacked territorial jurisdiction. The impugned orders were set aside and the complaint was directed to be returned for presentation before the competent court at Mumbai.

Ratio Decidendi: In criminal complaints arising from import offences under the Customs Act, territorial jurisdiction lies where the material import-related acts constituting the offence occurred, and if the forum lacks such jurisdiction, the complaint must be returned to the competent court.

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