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2016 (9) TMI 616 - MADRAS HIGH COURT

2016 (9) TMI 616 - MADRAS HIGH COURT - TMI - Maintainability - territorial jurisdiction of the court to entertain the writ petition - reliance placed on the decision of the case Zeenath International Supplies V. Commissioner of Customs, Visakhapatnam, [2014 (3) TMI 676 - MADRAS HIGH COURT] - Held that: - when there is a conclusion that the litigation amounts to forum shopping, the Court would refuse to exercise discretion to entertain a writ petition - writ petition not maintainable and dismisse .....

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arned counsel for the petitioner; Mr.K.Magesh, learned Standing Counsel for respondents 1 to 6 and Mr.K.Jayachandran, learned counsel for the 7th respondent. 2. The petitioner challenges an Order in Appeal passed by the Commissioner of Customs (Appeals), Cochin dated 21.06.2004. 3. The learned Standing Counsel for the Customs Department raised a preliminary objection as regards maintainability of the writ petition on the ground that this Court does not have territorial jurisdiction to entertain .....

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P. Ltd. (supra), ultimately, the Hon'ble Supreme Court held that the Punjab & Haryana High Court was jusitified in its view as the Origional adjudication order and the appellate order were not issued by any authority within its territorial jurisdiction, but considering that no person should be left without the remedy though the case was withdrawn by the assessee, direct the restoration of the said case as undisputably, the Delhi High Court has jurisdiction to deal with the matter and the .....

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