https://www.taxtmi.com/caselaws?id=242854 The High Court dismissed the writ petition challenging the communication seeking to encash a bank guarantee by the Commissioner of Customs. The Court determined that the cause of action fell within the territorial jurisdiction of the Calcutta High Court, rejecting the petitioner's claim based on the bank's location in Mumbai. Additionally, the Court clarified that the issue of coercive recovery during the appeal limitation period was separate from the petition's maintainability. Emphasizing forum convenience, the Court refused jurisdiction due to the contesting respondent's location in Kolkata, leading to the dismissal of the petition without costs. en-us Wed, 08 Jan 2014 00:00:00 +0530 Mon, 08 Sep 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242854 The High Court dismissed the writ petition challenging the communication seeking to encash a bank guarantee by the Commissioner of Customs. The Court determined that the cause of action fell within the territorial jurisdiction of the Calcutta High Court, rejecting the petitioner's claim based on the bank's location in Mumbai. Additionally, the Court clarified that the issue of coercive recovery during the appeal limitation period was separate from the petition's maintainability. Emphasizing forum convenience, the Court refused jurisdiction due to the contesting respondent's location in Kolkata, leading to the dismissal of the petition without costs. Case-Laws Customs Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242854