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Issues: Whether the writ petition was maintainable before the High Court in view of the absence of any cause of action arising within its territorial jurisdiction.
Analysis: The impugned order of the Tribunal and the original order of confiscation, duty and penalty were both passed by authorities situated outside the territorial limits of the High Court. The mere fact that the petitioner had a registered office at Dehradun did not create territorial jurisdiction. Under Article 226 of the Constitution of India, jurisdiction arises only where the cause of action wholly or in part arises within the territorial limits of the Court, and the binding decisions cited applied that principle to the facts of the case.
Conclusion: The writ petition was not maintainable before the High Court and was dismissed without examination of the merits.