https://www.taxtmi.com/caselaws?id=439289 Territorial jurisdiction under Article 226 depends on where the material cause of action arises, and a High Court should not entertain writ petitions where the impugned seizure, show cause notice, and connected proceedings arose outside its territorial limits. Here, the consignment was seized at Delhi, the notice was issued from Delhi, and the consequential action also commenced there, so the proper forum was the court having jurisdiction over Delhi. The availability of statutory remedies under the Customs Act further supported refusal of writ intervention in the present forum. The petitions were therefore not maintainable before the Jammu and Kashmir High Court. en-us Fri, 16 Jun 2023 00:00:00 +0530 Wed, 31 Jan 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439289 Territorial jurisdiction under Article 226 depends on where the material cause of action arises, and a High Court should not entertain writ petitions where the impugned seizure, show cause notice, and connected proceedings arose outside its territorial limits. Here, the consignment was seized at Delhi, the notice was issued from Delhi, and the consequential action also commenced there, so the proper forum was the court having jurisdiction over Delhi. The availability of statutory remedies under the Customs Act further supported refusal of writ intervention in the present forum. The petitions were therefore not maintainable before the Jammu and Kashmir High Court. Case-Laws Customs Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439289