2012 (2) TMI 138 - HC - Customs

Appeal for release of consignment Non-presence of CESTAT, Chennai during proceedings plea for transfer of appeal to co-ordinate Bench of CESTAT, Karnatka - Held that - Petitioner may be permitted to make an application, before the third respondent, requesting him to pass an administrative order transferring the matter from the CESTAT, South Zonal Bench, Chennai, to its co-ordinate bench sitting at Bangalore, within a specified time, as per law.

Summary

Issues involved:
1. Transfer of appeals to a different bench of Customs, Excise and Service Tax Appellate Tribunal.
2. Release of consignment covered under specific bill of entry numbers.

Analysis:

Issue 1: Transfer of appeals to a different bench of Customs, Excise and Service Tax Appellate Tribunal
The petitioner had filed two appeals before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, against a common order passed by the Commissioner of Customs (Appeals). Due to the unavailability of the South Zonal Bench in Chennai, the petitioner requested the transfer of the appeals to the co-ordinate Bench of the Tribunal in Bangalore, Karnataka. The High Court directed the petitioner to make an application to the third respondent seeking the transfer. The respondents had no objection to the High Court passing such an order. The High Court ordered the third respondent to consider the application and pass appropriate orders expeditiously if there were no legal impediments.

Issue 2: Release of consignment covered under specific bill of entry numbers
The petitioner had also prayed for a direction to the first respondent to release the consignment covered under the bill of entry numbers 594703 and 594704, dated 11.8.2010. However, the primary focus of the judgment was on the transfer of appeals to a different bench of the Customs, Excise and Service Tax Appellate Tribunal. The High Court disposed of the writ petition accordingly, with no costs, and closed the connected miscellaneous petitions.

In conclusion, the High Court of Madras addressed the issues of transferring appeals to a different bench of the Customs, Excise and Service Tax Appellate Tribunal and the release of a consignment covered under specific bill of entry numbers. The judgment primarily focused on directing the petitioner to apply for the transfer of appeals to a co-ordinate bench in Bangalore, Karnataka, due to the unavailability of the South Zonal Bench in Chennai. The respondents had no objection to this direction, and the High Court ordered the third respondent to consider the application promptly.