https://www.taxtmi.com/caselaws?id=297455 The High Court of Madras dismissed the Writ Petitions challenging the jurisdiction over a case involving the Customs and Central Excise Settlement Commission Additional Bench, Chennai. The court emphasized that territorial jurisdiction is linked to the place of accrual of the cause of action and found no justification to entertain the petitions for relief. The court clarified that lack of jurisdiction renders any actions or orders null and void, without expressing any view on the merits of the controversy. Consequently, the Writ Petitions were dismissed, and the connected Miscellaneous Petitions were closed without costs awarded. en-us Mon, 30 Nov 2020 00:00:00 +0530 Sun, 05 Sep 2021 21:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297455 The High Court of Madras dismissed the Writ Petitions challenging the jurisdiction over a case involving the Customs and Central Excise Settlement Commission Additional Bench, Chennai. The court emphasized that territorial jurisdiction is linked to the place of accrual of the cause of action and found no justification to entertain the petitions for relief. The court clarified that lack of jurisdiction renders any actions or orders null and void, without expressing any view on the merits of the controversy. Consequently, the Writ Petitions were dismissed, and the connected Miscellaneous Petitions were closed without costs awarded. Case-Laws Customs Mon, 30 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297455