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2023 (11) TMI 728 - HC - CustomsMaintainability of petition - principles of Territorial Jurisdiction of High Court - Where the cause of action arisen? - Validity of notifications restricting benefit of exemption - Denial of exemption from customs duty on export of goods - Payment in cash instead of letter of credit as a pre-condition as per the notification - whether a cause of action, wholly or in part, has arisen for exercise of power conferred under Article 226(1) of the Constitution of India has been laid down, in various facts and circumstances, having universal application, in series of decision by the Hon'ble Supreme Court? HELD THAT:- In the case of UNION OF INDIA VERSUS ADANI EXPORTS LTD. [2001 (10) TMI 321 - SUPREME COURT], somewhat similar facts as in the present case, had arisen for consideration. On facts, that was a case where claim of the benefit of the Passbook Scheme contained in Import Export Policy in relation to certain credits to be given on export of shrimps was involved. The respondents therein claimed benefit on the basis of export of prawns and import of the inputs. It was an admitted fact that the benefits, which the respondents therein were seeking, were to be extended through the port situated at Chennai. As those benefits were not admitted for various reasons, the respondents therein filed special civil applications before the High Court at Ahmedabad. Had it been a case that the respondents have refused to grant the benefit of exemption from payment of customs duty only on the ground of payment through cash mode, it would have been an integral part of cause of action as the petitioner was required to prove this fact, unless traversed, to succeed in getting the relief sought in the writ petition. All other facts stated in the petition, indisputably, which otherwise could be treated as integral part of cause of action, even according to the petitioner, have arisen outside the territorial jurisdiction of this Court. In the writ petition, it has been stated that a mail was sent for grant of clearance of goods, but the same has not been accepted. It has not even been averred categorically in the writ petition that the only operative reason was difference in mode of payment. It, therefore, appears that though the petitioner's grievance is mainly on account of non-clearance of goods despite fulfillment of the conditions incorporated in notification no. 50/2023-Customs dated 25.08.2023, on an assumption, without any factual basis, writ petition has been filed before this Court that benefit of exemption has been disallowed only on the basis of difference in mode of payment. Keeping that fine, but clear distinction as also applying the principle that the issue of territorial jurisdiction has to be decided on the pleadings as made in the writ petition, this Court lacks territorial jurisdiction to decide the merits of the case and the petitioner ought to have approached the appropriate forum. The objection to the maintainability of the writ petition on the ground of lack of jurisdiction is sustained - the writ petition is dismissed.
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