https://www.taxtmi.com/caselaws?id=191557 Territorial jurisdiction under Article 226(2) was upheld where integral parts of the cause of action, including business, communication, payment and commercial links, arose within the Indore Bench's limits, so the writ was maintainable there. A later circular could not retrospectively impose an additional certification condition on imported consignments that had already been contracted for and dispatched before the circular came into force, and withholding clearance on that basis was unjustified. The challenge to territorial jurisdiction therefore failed, retrospective application of the circular was rejected, and clearance of the covered consignments was directed. en-us Tue, 14 Jun 2016 00:00:00 +0530 Fri, 07 Apr 2017 10:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191557 Territorial jurisdiction under Article 226(2) was upheld where integral parts of the cause of action, including business, communication, payment and commercial links, arose within the Indore Bench's limits, so the writ was maintainable there. A later circular could not retrospectively impose an additional certification condition on imported consignments that had already been contracted for and dispatched before the circular came into force, and withholding clearance on that basis was unjustified. The challenge to territorial jurisdiction therefore failed, retrospective application of the circular was rejected, and clearance of the covered consignments was directed. Case-Laws Customs Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191557