https://www.taxtmi.com/caselaws?id=801148 Territorial jurisdiction under Article 226 requires a material part of the cause of action to arise within the court's territorial limits. Seizure of imported goods, classification, BIS certification requirements, and decisions on provisional release arising at ICD Dadri under Customs Noida do not create jurisdiction in Delhi merely because central authorities are located there, CBIC policy is alleged to be inconsistent, or similar goods are cleared elsewhere. Forum conveniens applies only where concurrent jurisdiction exists, not where territorial jurisdiction is absent. Challenges must therefore proceed before the appropriate forum. en-us Fri, 09 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801148 Territorial jurisdiction under Article 226 requires a material part of the cause of action to arise within the court's territorial limits. Seizure of imported goods, classification, BIS certification requirements, and decisions on provisional release arising at ICD Dadri under Customs Noida do not create jurisdiction in Delhi merely because central authorities are located there, CBIC policy is alleged to be inconsistent, or similar goods are cleared elsewhere. Forum conveniens applies only where concurrent jurisdiction exists, not where territorial jurisdiction is absent. Challenges must therefore proceed before the appropriate forum. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801148