https://www.taxtmi.com/caselaws?id=445837 The Rajasthan HC dismissed a writ petition challenging denial of customs duty exemption on exported goods, ruling it lacked territorial jurisdiction. The petitioner claimed exemption was denied due to cash payment instead of letter of credit as required by notification. However, the court found that the cause of action arose outside its territorial jurisdiction, as benefits were to be extended through Chennai port and other relevant facts occurred elsewhere. Following Supreme Court precedent in Union of India v. Adani Exports Ltd., the court held that territorial jurisdiction must be determined based on petition pleadings, and directed the petitioner to approach the appropriate forum. en-us Wed, 13 Sep 2023 00:00:00 +0530 Mon, 20 Nov 2023 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445837 The Rajasthan HC dismissed a writ petition challenging denial of customs duty exemption on exported goods, ruling it lacked territorial jurisdiction. The petitioner claimed exemption was denied due to cash payment instead of letter of credit as required by notification. However, the court found that the cause of action arose outside its territorial jurisdiction, as benefits were to be extended through Chennai port and other relevant facts occurred elsewhere. Following Supreme Court precedent in Union of India v. Adani Exports Ltd., the court held that territorial jurisdiction must be determined based on petition pleadings, and directed the petitioner to approach the appropriate forum. Case-Laws Customs Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445837