https://www.taxtmi.com/caselaws?id=47900 Territorial jurisdiction for a customs appeal lies with the High Court having jurisdiction over the authority whose order gave rise to the proceedings. The location of the tribunal's head office, or the place where the appeal was heard and decided, does not by itself create jurisdiction in another High Court. Because the adjudicating authority was at Hyderabad and the proceedings originated there, the Karnataka High Court lacked territorial jurisdiction. The appeal was therefore not maintainable before that court, and the preliminary objection to jurisdiction was upheld against the assessee. en-us Fri, 08 Sep 2006 00:00:00 +0530 Sat, 31 Jul 2010 14:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47900 Territorial jurisdiction for a customs appeal lies with the High Court having jurisdiction over the authority whose order gave rise to the proceedings. The location of the tribunal's head office, or the place where the appeal was heard and decided, does not by itself create jurisdiction in another High Court. Because the adjudicating authority was at Hyderabad and the proceedings originated there, the Karnataka High Court lacked territorial jurisdiction. The appeal was therefore not maintainable before that court, and the preliminary objection to jurisdiction was upheld against the assessee. Case-Laws Customs Fri, 08 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47900