https://www.taxtmi.com/caselaws?id=769637 Gauhati HC dismissed a writ petition challenging customs authorities' show cause notice for lack of territorial jurisdiction. Petitioner alleged procedural violations including denial of cross-examination rights and seizure under duress. Court held that while Article 226(2) permits HC to exercise jurisdiction when cause of action arises within territory, petitioner's allegations of procedural lapses by customs authorities had no connection to petitioner's business location in Assam. The procedural violations claimed were unrelated to territorial nexus required for jurisdiction. Petition closed for want of jurisdiction. en-us Wed, 23 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769637 Gauhati HC dismissed a writ petition challenging customs authorities' show cause notice for lack of territorial jurisdiction. Petitioner alleged procedural violations including denial of cross-examination rights and seizure under duress. Court held that while Article 226(2) permits HC to exercise jurisdiction when cause of action arises within territory, petitioner's allegations of procedural lapses by customs authorities had no connection to petitioner's business location in Assam. The procedural violations claimed were unrelated to territorial nexus required for jurisdiction. Petition closed for want of jurisdiction. Case-Laws Customs Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769637