[2026:RJ-JP:11814-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 573/2026 India Seah Precision Metal Private Limited, Situated At Plot No. A-138, Riico Industrial Area, Epip, Neemrana, Alwar-301705 Through Its Authorized Signatory Mr. Arvind Kumar Chauhan, S/o Late Shri S. K. Chauhan, Aged 49 Years, R/o Flat No. I-1606, Avj Heights, Sector Zeta-1, Greater Noida, Uttar Pradesh- 201306, Working As The General Manager -Accounts, Finance And Taxation ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001 2. Central Board Of Indirect Taxes And Customs, Through The Chairman, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110001 3. The Commissioner Of Customs, Chennai-Ii (Import), Custom House, No. 60, Rajaji Salai, Chennai-600001 4. The Director, International Customs Division, Central Board Of Indirect Taxes And Customs, Room No. 19A, 4Th Floor, Jeevan Deep Building, Sansad Marg, New Delhi- 110001 5. The Assistant Commissioner Of Customs, Inland Container Depot (Concor), Kathuwas, District-Alwar, Rajasthan-301704 6. The Commissioner Of Customs (Preventive), Jodhpur, New Central Revenue Building, Statue Circle, C Scheme, Jaipur, Rajasthan-302005 ----Respondents For Petitioner(s) : Mr. Vinay Kumar Jain Mr. Sakshya Jain For Respondent(s) : Mr. Kinshuk Jain, Sr. Standing Counsel for Custom HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU [2026:RJ-JP:11814-DB] (2 of 2) [CW-573/2026] Order 19/03/2026 1. A preliminary objection has been raised. On advance notice, learned counsel appearing for the Customs submits that the impugned orders of show cause notice have been passed by the Commissioner of Customs, Chennai and the writ petition would not lie at Rajasthan High Court Bench at Jaipur. 2. Learned counsel appearing for the petitioner, however, submits that the bill of entries was filed by the petitioner at Jaipur and would, therefore, have a right to file a petition at Rajasthan High Court Bench at Jaipur. 3. He further submits that part of cause of action lies at Jaipur and also invites our attention to Para 10.1, where the Principal Commissioner Benches of multiple jurisdiction being involved. 4. Taking into consideration the Provisions of Article 226(2) of the Constitution of India and also considering that the Commissioner of Customs, Chennai has passed an order considering all the places from where the bill of entries had been filed. It would be most appropriate and in accordance with law that the jurisdiction of the Madras High Court at Chennai be invoked and this Court refrain from exercising its jurisdiction. 5. The present Civil Writ Petition is accordingly dismissed with liberty to challenge if so allow in law before the Madras High Court. 6. All pending applications stand disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ DEEPTA ARORA /10