Territorial jurisdiction – Bombay High Court – Rule 10 of the Central Excise (Appeal) Rules, 2001.

The petitioners filed rebate claim for customs duty paid on raw material purchased under Rule 18 of the Central Excise Rules, 2002.   The Adjudicating Authority of Bangaluru, Goa, Chennai and Goa had passed separate orders in respect of each of six petitioners.

Revisionary Authority sits only at Delhi and Mumbai.   The rebate matters arising from the States of southern India lie before the Revisionary Authority at Mumbai.    The said Authority has denied the petitioners’ rebate claim.   No statutory appeal has been provided against the said order.

HELD that the order of the original authority must be held to have merged in the order of the Revisionary Authority located at Mumbai and it is only that order which is operative after appeal is disposed of.   The respondents being located across the country cannot complain of forum inconvenience.

Judgment dated 5.9.2024 of the Division Bench of the Bombay High Court in Writ Petition No.2837 of 2021 of Volvo Group India Pvt Ltd  Vs. Union of India with connected matters