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3. A preliminary objection has been raised by the respondents that this Court does not have the territorial jurisdiction to entertain the writ application. The matter was taken up for hearing on 10th February, 1998 on the preliminary issue of jurisdiction. The petitioners sought to attract the jurisdiction of this Court on the ground that they carry on the business of importing spices at Calcutta. They had been granted an Import & Export Code Number by the respondent No. 3, who has his office in Calcutta. According to the petitioners the notification which had been challenged had been made applicable to the petitioners at Calcutta and caused prejudice to the petitioners business here. The petitioners have relied upon a contract stated to have been entered into at Calcutta with the foreign purchasers who were threatening action against the petitioner in the event the petitioner did not make supplies. It has also been argued that the respondents Nos. 3 and 4 had their office in Calcutta and the impugned notification was being enforced and implemented in Calcutta.