https://www.taxtmi.com/caselaws?id=751523 The Rajasthan HC dismissed a petition seeking release of seized gold on jurisdictional grounds. The petitioner challenged confiscation and penalty under the Customs Act, 1962. The court held that territorial jurisdiction lay elsewhere as all proceedings including confiscation, statement recording, and hearings occurred in Shillong, Meghalaya, and the gold never entered Rajasthan territory. The petitioner's residence in Rajasthan was insufficient to establish jurisdiction. No cause of action arose in Rajasthan, and no interim orders were operative. The petition was disposed of without adjudication on merits due to lack of jurisdiction. en-us Thu, 21 Mar 2024 00:00:00 +0530 Tue, 22 Apr 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751523 The Rajasthan HC dismissed a petition seeking release of seized gold on jurisdictional grounds. The petitioner challenged confiscation and penalty under the Customs Act, 1962. The court held that territorial jurisdiction lay elsewhere as all proceedings including confiscation, statement recording, and hearings occurred in Shillong, Meghalaya, and the gold never entered Rajasthan territory. The petitioner's residence in Rajasthan was insufficient to establish jurisdiction. No cause of action arose in Rajasthan, and no interim orders were operative. The petition was disposed of without adjudication on merits due to lack of jurisdiction. Case-Laws Customs Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751523