2006 (4) TMI 287 - AT - Customs

Summary

Issues: Jurisdictional transfer of matters to Mumbai Bench for linked hearing.

In this judgment by the Appellate Tribunal CESTAT, Bangalore, the issue at hand was the transfer of matters to the Mumbai Bench for a linked hearing. The appellant's representative argued that the impugned order was passed by the Commissioner in Mumbai against M/s. Eastern Peripherals Ltd., and since their appeal was pending before the Mumbai Bench, all related matters should be heard together there. The learned Consultant requested the transfer of these matters to the Mumbai Bench for consolidated proceedings.

The learned SDR supported this plea, emphasizing that the jurisdictional Commissioner was in Mumbai, and both parties desired the hearing to take place in the Mumbai Bench where the respondent-Commissioner's office was located. It was highlighted that the main party against whom the demands were confirmed had already filed an appeal in the Mumbai Bench, and it was essential for all related appeals to be linked and heard collectively with the main appeal. The Tribunal noted that the Technical Officer's decision to reject the Bench's direction was unwarranted, as once the Bench issued an order to transfer matters to the jurisdictional Zonal Bench, the Technical Officer did not have the authority to overrule such directions. Therefore, the Tribunal ordered the immediate transfer of records to the Western Zonal Bench for consolidation with the main appeal filed by M/s. Eastern Peripherals Ltd., in accordance with the parties' requests and the principles of efficient adjudication.