https://www.taxtmi.com/caselaws?id=290526 Territorial jurisdiction was unavailable because the seizure and detention occurred outside Madras, and the confiscation order made there was not the effective wrong complained of; the cause of action was complete where the seizure took place. The expressions "resides", "carries on business" and "personally works for gain" were held not to extend to Government as an entity for Clause 12 purposes, so the State could not be treated as a resident or business operator within the court's limits. The suit was also barred because seizure, confiscation and sale of smuggled or dutiable goods were treated as directly connected with collection of customs revenue, attracting the statutory prohibition on original jurisdiction in revenue matters. en-us Tue, 19 Oct 1926 00:00:00 +0530 Sat, 03 Oct 2020 17:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290526 Territorial jurisdiction was unavailable because the seizure and detention occurred outside Madras, and the confiscation order made there was not the effective wrong complained of; the cause of action was complete where the seizure took place. The expressions "resides", "carries on business" and "personally works for gain" were held not to extend to Government as an entity for Clause 12 purposes, so the State could not be treated as a resident or business operator within the court's limits. The suit was also barred because seizure, confiscation and sale of smuggled or dutiable goods were treated as directly connected with collection of customs revenue, attracting the statutory prohibition on original jurisdiction in revenue matters. Case-Laws Customs Tue, 19 Oct 1926 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290526