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2012 (9) TMI 176 - HC - CustomsInterest – territorial jurisdiction – Held that:- High Court situated in the State where the first court is located should be considered to be the appropriate appellate authority - determination of the appellate forum based upon the situs of the Tribunal would lead to a anomalous result - appeal is rejected for want of territorial jurisdiction. Decision in Ambica Industries v. Commissioner of Central Excise (2007 (5) TMI 21 - SUPREME COURT OF INDIA(S.C.).) followed. Decision in Canon Steels Pvt. Ltd. v. Commissioner of Customs (Export Promotion) (2007 (11) TMI 17 - SUPREME COURT OF INDIA) distinguished.
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