https://www.taxtmi.com/article/detailed?id=16106 CBIC circulars issued under statutory authority operate uniformly across India and are binding on departmental officers, but their pan-India applicability does not determine territorial jurisdiction under Article 226. Jurisdiction depends on where the cause of action wholly or partly arises, and the place from which the circular is issued is not, by itself, a constitutive fact for jurisdiction. A writ challenge must be anchored to the territorial location of the seizure, assessment, adjudication, recovery, or other field action through which the circular is applied or misapplied. en-us Tue, 31 Mar 2026 08:27:37 +0530 Tue, 31 Mar 2026 08:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16106 CBIC circulars issued under statutory authority operate uniformly across India and are binding on departmental officers, but their pan-India applicability does not determine territorial jurisdiction under Article 226. Jurisdiction depends on where the cause of action wholly or partly arises, and the place from which the circular is issued is not, by itself, a constitutive fact for jurisdiction. A writ challenge must be anchored to the territorial location of the seizure, assessment, adjudication, recovery, or other field action through which the circular is applied or misapplied. Articles Customs - Import - Export - SEZ Tue, 31 Mar 2026 08:27:37 +0530 https://www.taxtmi.com/article/detailed?id=16106