Srikaram Prescience Private Limited & Anr. v. Principal Commissioner of Customs, Noida Customs Commissionerate & Ors.
Case brief
What is this about?
This court dismissed a writ petition for lack of territorial jurisdiction as the impugned Show Cause Notice was issued by an Adjudicating Authority in Greater Noida. Liberty was accorded to approach the Allahabad High Court. The exempt application was allowed.
What did the court decide?
Petition dismissed for lack of territorial jurisdiction with liberty to approach Allahabad High Court. Exemption application allowed.