P. Rabha Sridevan, J.

1. The writ petitioner is the appellant. He is aggrieved by the order of the learned single Judge dismissing the writ petition on the preliminary ground of territorial jurisdiction. The fifth respondentCompany, which has since merged with the first respondent-Company, was issued with a show case notice under the provisions of Sections 28(1), 114-A and 28-AB the Customs Act, 1962 for violation of the statutory provisions in Sections 58, 59, 68, 71 and 72 of the Customs Act to show cause as to why a penalty of Rs.1,71,91,550 should not be demanded and also the mandatory penalty along with interest. The show cause notices were received by the first and fifth respondents. The Revenue Authorities discovered, while checking the "Input Output Ratio", that there was a systematic, meticulous and willful evasion of duty by the fifth respondent in collusion with the first respondent. According to the appellant, the fifth respondent had inflated the quantity of raw materials required for production of the finished products such as Erythromycin, Raxythromycin and Erythromycin Azithromycin, so that after utilizing the actual quantity of raw materials and final pro