https://www.taxtmi.com/caselaws?id=783873 Maintainability under Art. 226 was determined on territorial jurisdiction and forum conveniens where imported goods were seized in Tamil Nadu but test reports were issued by a Delhi-based laboratory. Applying the Full Bench ruling in Sterling Agro, the HC held that discretionary writ jurisdiction depends not only on pleaded cause of action but also on forum conveniens, and is not confined to cases of mala fides. The mere presence of the investigating agency's headquarters in Delhi or the fact that samples were tested at a specialised Delhi laboratory did not constitute a material part of the cause of action for seizure, since import, storage, sampling, service of seizure memos, and the petitioners' location were all in Tamil Nadu. The petitions were dismissed with liberty to approach the appropriate HC/forum. en-us Wed, 17 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783873 Maintainability under Art. 226 was determined on territorial jurisdiction and forum conveniens where imported goods were seized in Tamil Nadu but test reports were issued by a Delhi-based laboratory. Applying the Full Bench ruling in Sterling Agro, the HC held that discretionary writ jurisdiction depends not only on pleaded cause of action but also on forum conveniens, and is not confined to cases of mala fides. The mere presence of the investigating agency's headquarters in Delhi or the fact that samples were tested at a specialised Delhi laboratory did not constitute a material part of the cause of action for seizure, since import, storage, sampling, service of seizure memos, and the petitioners' location were all in Tamil Nadu. The petitions were dismissed with liberty to approach the appropriate HC/forum. Case-Laws Customs Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783873