https://www.taxtmi.com/caselaws?id=33893 Territorial jurisdiction for a customs complaint in import-related offences lies where the material acts constituting the alleged offence occurred. Because the import, show-cause notice, adjudication proceedings, and appeal were all connected with Mumbai, and the Noida search and alleged Delhi invoice preparation did not establish that any part of the cause of action arose in Delhi, the Delhi court could not try the complaint. Once that jurisdictional defect was found, the complaint and summons-related orders could not stand, and the complaint had to be returned for presentation before the competent court at Mumbai. en-us Fri, 08 Feb 2008 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33893 Territorial jurisdiction for a customs complaint in import-related offences lies where the material acts constituting the alleged offence occurred. Because the import, show-cause notice, adjudication proceedings, and appeal were all connected with Mumbai, and the Noida search and alleged Delhi invoice preparation did not establish that any part of the cause of action arose in Delhi, the Delhi court could not try the complaint. Once that jurisdictional defect was found, the complaint and summons-related orders could not stand, and the complaint had to be returned for presentation before the competent court at Mumbai. Case-Laws Customs Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33893