https://www.taxtmi.com/caselaws?id=268940 Territorial jurisdiction under Article 226 was available because the petitioner's registered office and business were at Indore, the relevant contract was executed there, and withholding of clearance gave rise to part of the cause of action within the High Court's limits. The writ was therefore maintainable. On the customs issue, the impugned circular could not be applied retrospectively to consignments already covered by the commercial invoice and prior contractual arrangement, and it could not justify continued withholding of clearance. The goods were directed to be released, while the department was left free to examine BIS compliance in accordance with law after release. en-us Wed, 30 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268940 Territorial jurisdiction under Article 226 was available because the petitioner's registered office and business were at Indore, the relevant contract was executed there, and withholding of clearance gave rise to part of the cause of action within the High Court's limits. The writ was therefore maintainable. On the customs issue, the impugned circular could not be applied retrospectively to consignments already covered by the commercial invoice and prior contractual arrangement, and it could not justify continued withholding of clearance. The goods were directed to be released, while the department was left free to examine BIS compliance in accordance with law after release. Case-Laws Customs Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268940