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        Central Excise

        1993 (9) TMI 203 - HC - Central Excise

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        Territorial jurisdiction and interim release of detained goods were addressed on a prima facie cause-of-action basis. The note addresses territorial jurisdiction in a writ petition where the contract for supply of goods was entered into at Indore, which was treated at the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Territorial jurisdiction and interim release of detained goods were addressed on a prima facie cause-of-action basis.

                              The note addresses territorial jurisdiction in a writ petition where the contract for supply of goods was entered into at Indore, which was treated at the interim stage as sufficient to show that part of the cause of action arose within the High Court's jurisdiction, while leaving the objection open for consideration at the proper stage. It also considers interim protection for detained goods, noting the petitioner's readiness to pay the admitted amount and furnish security. On that basis, ad-interim release of the goods was directed against payment of the admitted amount and any further duty found payable on final assessment.




                              Issues: Whether the High Court had territorial jurisdiction to entertain the writ petition on the basis that part of the cause of action arose within its jurisdiction; and whether ad-interim relief should be granted for release of the detained goods on payment of the admitted amount.

                              Analysis: The petition disclosed that the contract for supply of goods was entered into at Indore, which was treated as sufficient, at the interim stage, to indicate that part of the cause of action had arisen within the territorial jurisdiction of the Court. The Court, therefore, formed a prima facie view on jurisdiction, while leaving the respondents free to raise the objection at the proper stage. On the question of interim protection, the petitioner's readiness to pay the admitted amount was accepted, and the furnishing of security was also noted.

                              Outcome: Ad-interim release of the detained goods was directed on payment of the admitted amount and any further duty found payable on final assessment.


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                              ActsIncome Tax
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