M/S Canon Steels P. Ltd vs Commissioner Of Customs

The Supreme Court held that the Punjab and Haryana High Court lacked jurisdiction to hear the appeal under Section 130 of the Customs Act, 1962, as the original adjudication was conducted by the Commissioner of Customs in Mumbai and the appellate order was issued by CESTAT in Delhi. The Court clarified that jurisdiction is determined by the location of the cause of action, referencing Article 226 of the Constitution of India and the precedent set in Kusum Ingots & Alloys Ltd. v. Union of India (2004). The appeal was dismissed, affirming the High Court's decision.