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2024 (3) TMI 705 - MADRAS HIGH COURTTerritorial Jurisdiction - Validity of summons issued - investigation against the assessee at different locations - Import of gold and silver findings - summons issued u/s 108 by the third respondent, which is the Customs Department in Hyderabad - petitioner is based in Uttar Pradesh and that investigation has been initiated in Chennai and Hyderabad - HELD THAT:- Challenge is to a summons dated 09.02.2024 and proceedings pursuant thereto. Except in extraordinary situations or in cases where the person issuing the summons does not have jurisdiction or authority to do so, it is inappropriate in exercise of discretionary jurisdiction under Article 226 to interfere with summons' and proceedings pursuant thereto. In this case, the earlier summons and investigation was undertaken by the Customs Department in Hyderabad. The impugned summons was issued by the DRI at Chennai. At this preliminary stage, it is neither advisable nor appropriate to second guess the object and purpose of the investigation. As correctly pointed out by learned junior standing counsel for the third respondent, the fact situation in this case is different from that in the judgment of the Division Bench in as much as the petitioner here is based in Uttar Pradesh. More importantly, in this case, the earlier investigation was at the instance of the Customs Department and this investigation is at the instance of the DRI, Chennai. Thus, I am not inclined to interfere with the impugned summons. Therefore, W.P.No.5880 of 2024 is dismissed. No costs. Consequently, W.M.P.No.6511 of 2024 is closed.
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