Territorial jurisdiction in customs appeals follows the adjudicating authority's location, not the tribunal's head office.

Territorial jurisdiction for a customs appeal lies with the High Court having jurisdiction over the authority whose order gave rise to the proceedings. The location of the tribunal's head office, or the place where the appeal was heard and decided, does not by itself create jurisdiction in another High Court. Because the adjudicating authority was at Hyderabad and the proceedings originated there, the Karnataka High Court lacked territorial jurisdiction. The appeal was therefore not maintainable before that court, and the preliminary objection to jurisdiction was upheld against the assessee.

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Issues: Whether the High Court at Bangalore had territorial jurisdiction to entertain the customs appeal when the adjudicating authority was at Hyderabad and the proceedings originated there.

Analysis: The appeal lay under the customs appellate scheme to the High Court having jurisdiction over the authority from whose order the proceedings originated. The location of the tribunal's head office or the place where the appeal was heard and decided did not confer territorial jurisdiction on another High Court. Since the adjudicating authority was at Hyderabad and the cause of action arose there, the appeal could not be maintained in the Karnataka High Court.

Conclusion: The appeal was not maintainable before the Karnataka High Court and the preliminary objection to jurisdiction was upheld, against the assessee.

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