INDIAN CHARGE CHROME Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner - M/s. Indian Charge Chrome - a company registered under the Companies act, 1956, having its registered office at Bomikhal, P.O. Rasulgarh, Bhubaneswar; Orissa, has filed this petition with the prayer that the respondents be directed to grant exemption from payment of customs duty on spares and consumable items imported by the petitioner to meet the requirements of its captive power plant at Choudwar, District Cuttack, Orissa.

(2.) It is incorporated in the petition that the petitioners were entitled to exemption from payment of customs duty on import of spares and consuinables upto 18th May, 1999 as recommended by respondent No. 4. Such exemption from payment of customs duty on import of spares and consumables subsequently up to 27.1.2000 was available on approval by the Assistant Commissioner of Customs on the recommendation of the Development Commissioner, Ministry of Commerce, Nizam Palace, Kolkatta. The petitioner company and other main contesting respondents are located outside the territorial jurisdiction of this Court.

(3.) Before we scrutinize detailed facts and questions of law involved in this petition we would like to reflect on the legal position as crystalised by a series of authoritative judgments regarding territorial jurisdiction of this Court in entertaining this petition.