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Issues: Whether the Judicial Magistrate at Thanjavur lacked jurisdiction over the Customs prosecution and whether the case had to be transferred to the Special Courts constituted under the Government Order.
Analysis: The Government Order constituted a Special Court at Madurai and two Metropolitan Magistrates' Courts at Chennai for economic offences within specified local areas. The jurisdiction conferred by that notification was area-specific and did not extend to all cases under the Customs Act throughout the State. For areas outside the notified jurisdiction, the ordinary criminal court having territorial jurisdiction remained competent to try the case. The mere existence of Special Courts for certain local areas did not divest the Judicial Magistrate at Thanjavur of jurisdiction over an offence alleged to have been committed within its territorial limits.
Conclusion: The plea that the Thanjavur court had no jurisdiction and that the case should be transferred to Chennai was rejected. The petition was dismissed, in favour of the Revenue.
Ratio Decidendi: A Special Court constituted for specified local areas has exclusive jurisdiction only within the limits fixed by the notification, and criminal courts of ordinary territorial jurisdiction continue to try cases arising outside those notified areas.