Custom
TRT-2025-
JAMMU AND KASHMIR HIGH COURT
Date:-16-06-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 16 June 2023
Parties: M/s Ali Shah through Arif Ahmad Shah Vs Union of India and others
Facts –
- The Petitioner, M/s Ali Shah, presented Pashmina Embroidered Ladies Shawls for clearance for export on 28th November 2014. On its examination it was observed that the goods being made of wool required No Objection Certificate from Wildlife Authorities.
- The Regional Deputy Director, Wildlife Crime Control Bureau (NR) New Delhi informed that all suspected twenty pieces of shawls contained hair of Tibetan Antelope (Pantholopes Hodgsoni), which is prohibited and were seized under in terms of Section 110 of Custom Act, 1962, as there was reason that they were liable for confiscation under the Customs Act, 1962. So, the items were seized at New Delhi, impugned show cause notice has been issued at New Delhi.
Issue –
- Whether the jurisdiction of present case lies before the forum/courts at New Delhi or before the courts/forum in State/U.T. of J&K?
Order –
- The Single Bench of Hon’ble High observed that the Government of India is within the territories of every High Court in India, the only High Court which has jurisdiction to issue writ or order or directions under Article 226 against it, is the one within the territory under which the act or omission against which relief was sought took place.
- Further, Supreme Court in Lt Col Khajuri Singh v. Union of India has held that the act against which the relief has been sought was clearly performed at Delhi, therefore, the Jammu and Kashmir High Court cannot exercise its jurisdiction under Article 226.
- The act of respondents in seizing consignment/goods took place in Delhi, followed by other events including issuance of show cause notice etc., so it is the courts/forums at Delhi where the petitioner can lay his claim or raise his grievances.
- Hence the writ petition is dismissed.
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