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M/s Rajesh Exports Ltd. Versus Chairman Central Board of Excise And Customs, Commissioner of Customs New Customs House

2015 (7) TMI 750 - KARNATAKA HIGH COURT

Jurisdiction of Court - Court in previous judgment held that This court has no jurisdiction to entertain these appeals - Held that:- The original Article 226 of the Constitution of India came up for consideration before the Supreme Court of India in ELECTION COMMISSION, INDIA vs SAKA VENKATA RAO [1953 (2) TMI 39 - SUPREME COURT]. It was held that the location of the respondent would give territorial jurisdiction to the High Courts under Article 226 of the Constitution of India. The situs of the .....

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the insertion of clause (1A), no new jurisdiction was conferred on the High Court but, it provided an additional ground and extended the jurisdiction beyond the boundaries of the State if the cause of action arose within its territory.

The consignments were received by the writ petitioner at Delhi air cargo complex. They were cleared by the authorities at Delhi, after obtaining clarification from the Board of Customs. The consignments were cleared for home consumption upon acceptanc .....

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und, it is difficult to uphold the view taken by the Hon'ble Judge that this court had no territorial jurisdiction to entertain the writ petition - Decided in favour of appellant. - Writ Appeal No. 1482 of 2015 (T-TAR) - Dated:- 10-7-2015 - Subhro Kamal Mukherjee, ACJ And B. V. Nagarathna,JJ. For the Appellant : Sri Kiran S Javali, Adv. For the Respondent : Sri Y Hariprasad, Adv. JUDGMENT This is an appeal preferred by the writ petitioner against the judgment and order dated March 18, 2015, pass .....

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ment was received at Delhi Air Cargo Complex and the writ petitioner took delivery of the said consignment at Delhi and transported to Uttarakhand, no part of cause of action, either fully or in part, arose within the territorial jurisdiction of this Court so as to enable this Court to entertain the writ petition. 2. The facts leading to filing of the writ petition are summarized as under: a) The writ petitioner is engaged in the business of manufacturing and exporting of gold jewelry and gold p .....

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notification No. 12/2012, authorized importable products are listed under various serial numbers. The relevant serial number for the purpose of disposal of this appeal is serial No. 318 regarding importation of Gold Dore Bars (non-refined gold bars). Serial No. 318 is set out hereunder: Sl. No. Chapter or Heading or subheading or tariff item Description of Goods Standard Rate Additional duty rate Condition No. Xxx 318 71 Gold dore bar, having gold content not exceeding 95%. Nil 2% 5 & 34 d) .....

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they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual user .....

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raw gold was 2% and additional 1% of excise duty was payable on such exemption. Thus, the writ petitioner paid 3% of excise duty, that is, less by 1% compared to the normal duty. (g) The writ petitioner imported the gold dore bars from the Perth Mint formed under an Act of Parliament of Australia, that is, the Gold Corporation Act. The said Mint is fully owned by the Western Australian Government. (h) The customs authorities sought clarification from the Central Board of Customs as to whether t .....

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d correlate it with the packing list issued by the Perth Mint so as to satisfy yourself about the fulfillment of Condition No.34 (b) of the Notification. "3. As regard the assay certificate issued by the Perth Mint giving detailed precious metal content in the dore bar, it is noted that this Mint is 100% owned and guaranteed by the Government of Western Australia and established under an Act of Parliament (the Gold Corporation Act, 1987). The Perth Mint has also clarified that this is a lab .....

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nter alia, directed the writ petitioner to submit the packaging list from the mining company in respect of the past imports of gold dore bars from the said Mint in respect of the concluded assessments. (k) The writ petitioner, in the reply, submitted that it would be impossible to submit the packaging list of the mining company for the past imports as the imports had, already, been completed. Moreover, it was submitted that the said Mint was not allowed by the Gold Corporation Act of Australia f .....

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the mining company was illegal. (n) However, fearing precipitated action against the writ petitioner in pursuance to the aforesaid notices of the customs authorities, this writ petition was filed before this Court. 3. We have narrated above that the writ petition was dismissed by the order dated March 18, 2015, by the Hon'ble Single Judge. The petition was rejected on the ground of maintainability holding, inter alia, that the High Court of Karnataka did not have jurisdiction to maintain the .....

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The Constitution (15th Amendment) Act, 1963, brought clause (1A) to provide that the High Court, within whose jurisdiction the cause of action arises, fully or partly, would, also, have the jurisdiction to entertain an application under Article 226 of the Constitution of India. The result of the amendment is that the accrual of cause of action is made an additional ground to confer jurisdiction to a High Court under the said Article. With the insertion of clause (1A), no new jurisdiction was con .....

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f the said Article was renumbered as Clause (2) by the Constitution (42nd Amendment) Act, 1976). 5. Since the phraseology used in Section 20(c) of the Code of Civil Procedure and Clause (2) of Article 226 of the Constitution of India is similar, the interpretation given to Section 20(c) of the Code shall apply to the writ petition. 6. The Supreme Court of India in OM PRAKASH SRIVASTVA vs UNION OF INDIA AND ANOTHER [(2006) 6 SUPREME COURT CASES 207] held that whether or not cause of action wholly .....

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urt's jurisdiction and such infringement might take place by causing him actual injury or threat thereof. 7. In KUSUM INGOTS AND ALLOY LTD vs UNION OF INDIA AND ANOTHER [(2004) 6 SUPREME COURT CASES 254] it was held that keeping in view the expressions used in Article 226(2) of the Constitution of India, indisputedly even if a small fraction of cause of action accrued within the jurisdiction of the High Court, the High Court would have jurisdiction in the matter. 8. In NAVEEN CHANDRA N. MAJI .....

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