Administrative Litigation Act Article 237-11

District administrative courts shall adjudicate the first instance of detention sanction cases.Despite Article 13 of this Act, the cases provided in the preceding Paragraph shall be adjudicated by the district administrative court where the detained person is located.
中文原文 行政訴訟法第237-11條
收容聲請事件,以地方行政法院為第一審管轄法院。
前項事件,由受收容人所在地之地方行政法院管轄,不適用第十三條之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.