M/S CANON STELES P. LTD. vs COMMNR. OF CUSTOMS (EXPORT PROMOTION)

The Supreme Court held that the Punjab and Haryana High Court lacked jurisdiction to entertain the appeal under Section 130 of the Customs Act, 1962, as the original order was passed by the Commissioner of Customs in Mumbai and the appellate order by CESTAT in Delhi. The Court reaffirmed the principle that jurisdiction is determined by the location of the cause of action, referencing Kusum Ingots & Alloys Ltd. v. Union of India (2004 (6) SCC 254). The appeal was dismissed, upholding the High Court's decision.