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Issues:
1. Violation of Principles of Natural Justice in the disposal of an appeal without considering a request for transfer to a different bench. Detailed Analysis: The petitioner, a Small Scale Industrial Unit, imported equipment for audio cassette production. The registration request was rejected by the 3rd respondent, citing non-manufacture of a required commodity. The petitioner imported the equipment under the Customs Act, 1962. An appeal was filed against the rejection, which was allowed by the Commissioner of Customs. However, an appeal was filed against this decision before the 1st respondent Tribunal in New Delhi, numbered as C/2235/90-B2. The petitioner requested a transfer of the case to the Madras Bench, where they conducted business, but the appeal was disposed of without considering this request. The key argument revolved around whether the impugned order violated the Principles of Natural Justice. The Tribunal had amended rules allowing for transfer of cases to benches where importers/exporters conducted business. The petitioner had made a written request for transfer to the Madras Bench, which was received by the Tribunal. The judge held that the petitioner was justified in absenting themselves from the hearing in New Delhi, given the statutory duty of the Tribunal to transfer the case. Disposing of the appeal without considering the transfer request was deemed improper and a violation of Natural Justice. The judgment set aside the impugned order and directed the restoration and transfer of Appeal No. C/2235/90-B2 to the Madras Bench without delay. The petitioner was to be informed of the transfer and the date of the hearing. The decision was based on upholding the Principles of Natural Justice and ensuring a fair hearing by transferring the case to the appropriate bench where the petitioner conducted business.
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