TMI Blog2008 (9) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... d been passed by the Special Director of Enforcement, Ministry of Finance, Mumbai. 2. A Preliminary Objection has been raised by learned counsel for the Respondent to the effect that if the Petitioner is desirous of filing a writ petition or even an Appeal, the High Court holding territorial jurisdiction in the matter would be the Bombay High Court where the Petitioner resides and carries on his vocation, where the entire cause of action has arisen and where the adjudication has taken place. Learned counsel for the Petitioner, however, relies on the situs of the Appellate Tribunal, Foreign Exchange being in Delhi. We are of the view that the Preliminary Objection is well-founded. 3. The position is analogous to that of the Union Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decide the matter on merit. In appropriate cases, the Court may refuse to exercise its discretionary jurisdiction by invoking the doctrine of forum conveniens. (See Bhagar Singh Bagga v. Dewan Jagbir Sawhany, AIR 1941 Cal 670; Mandal Jalal v. Madanlal, (1945) 49 CWN 357; Bharat Coking Coal Limited v. M/s. Jharia Talkies and Cold Storage Pvt. Ltd. (1997) CWN 122; S. S. Jain and Co. and another v. Union of India and others (1994) CHN 445; M/s. New Horizon Ltd. v. Union of India, AIR 1994 Delhi 126). 4. Various Division Benches of the Delhi High Court, inter alia, in Suraj Woolen Mills -vs- Collector of Customs, Bombay, 2000 (123) E.L.T. 471 (Del.), Bombay Snuff Pvt. Ltd. -vs- Union of India, 2006 (194) E.L.T. 264 (Del.) and Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Court. In other words any High Court is justified in exercising powers under Article 226 either if the person, Authority or Government is located within its territories or if the significant part of the cause of action has arisen within its territories. The rationale of Section 20 of the Code of Civil Procedure would, therefore, also apply to Article 226 (2). These considerations are aptly encapsulated in the term forum conveniens which refers to the situs where the legal action be most appropriately brought, considering the best interests of the parties and the public (see Black's Law Dictionary). The writ Court should invariably satisfy itself that its choosing is not malafide or an example of forum shopping. 5. This question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he would be able to successfully evade the law laid down by the High Court at Bombay. ... It would give rise to the issue of forum shopping. ....For example, an assessee affected by an assessment order in Bombay may invoke the jurisdiction of the Delhi High Court to take advantage of the law laid down by it which may be contrary to the judgments of the High Court of Bombay . 6. Section 35 of the Foreign Exchange Management Act, 1999 ( FEMA‟ for short) enables any person aggrieved by any decision or order of the Appellate Tribunal to file an Appeal to the High Court. The Explanation to the Section is extremely significant inasmuch as it prescribes that High Court means the High Court within the jurisdiction of which the aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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