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2023 (6) TMI 863 - JAMMU AND KASHMIR AND LADAKH, HIGH COURT
Territorial Jurisdiction of Court - Seizure of goods - shawls contained hair of Tibetan Antelope (Pantholopes Hodgsoni) - prohibited goods or not - jurisdiction lies before the forum/courts at New Delhi or before the courts/forum in State/U.T. of J&K.
HELD THAT:- There is force in the submission of respondents 1 to 4 that cause of action has arisen within the territorial jurisdiction of Delhi and not State/UT of J&K, so it is the courts at Delhi where the petitioner can approach with his plea. If petitioner has any grievance vis-à-vis show cause notice, he has a right to contest impugned show cause notice before Commissioner of Customs (Export) New Delhi at the time of its adjudication and that apart petitioner has also an opportunity to file an appeal against the order of Commissioner of Customs under Section 129 of the Customs Act 1962 before the Appellate Tribunal - it would have been apt for petitioner to, instead of filing the instant writ petition under Article 226 of the Constitution of India before this Court, approach appropriate Court/forum, in whose jurisdiction consignment/goods have been seized at New Delhi, show cause notice issued at New Delhi and remedy is available under Customs Act, 1962.
It may be mentioned here that the act of respondents in seizing consignment/goods took place in Delhi, followed by other events including issuance of show cause notice etc., so it is the courts/forums at Delhi where the petitioner can lay his claim or raise his grievances.
The instant writ petition is without any merit and is, accordingly, dismissed.