https://www.taxtmi.com/caselaws?id=171175 Territorial jurisdiction can be sustained where part of the cause of action arises within the High Court's limits, including the original customs adjudication and its consequential appellate proceedings, so the situs of the Tribunal alone is not decisive. A short delay in filing a statutory reference application within the condonable period should be viewed liberally when supported by a bona fide explanation, such as pursuit of an initially mistaken remedy, and where no gross negligence or mala fides is shown. On that approach, the jurisdiction objection fails and refusal to condone delay is unsustainable, with the reference application liable to be restored for decision on merits. en-us Thu, 04 Jul 2013 00:00:00 +0530 Tue, 09 Jun 2015 18:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171175 Territorial jurisdiction can be sustained where part of the cause of action arises within the High Court's limits, including the original customs adjudication and its consequential appellate proceedings, so the situs of the Tribunal alone is not decisive. A short delay in filing a statutory reference application within the condonable period should be viewed liberally when supported by a bona fide explanation, such as pursuit of an initially mistaken remedy, and where no gross negligence or mala fides is shown. On that approach, the jurisdiction objection fails and refusal to condone delay is unsustainable, with the reference application liable to be restored for decision on merits. Case-Laws Customs Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171175