2001 (3) TMI 445 - AT - Customs

Summary

Issues:
Transfer of appeals from one bench to another, Competency of the officer filing the transfer application, Jurisdiction of the Delhi Bench to entertain an appeal, Objection to the transfer of appeals, Location of respondents, Interest of justice.

Analysis:
The case involves the transfer of appeals from the West Zonal Bench to the Delhi Bench of CEGAT. The Commissioner of Customs passed an Order-in-Original, which was challenged by the Revenue through appeals. There was a subsequent application to transfer the appeals to Delhi, which was initially withdrawn but later reinstated. Some respondents moved the Bombay High Court with writ petitions regarding the transfer. Notices were sent to respondents, with some being returned due to refusal or being "not known."

The respondents represented by Shri A.H. Ahmadi raised several contentions, including questioning the competence of the officer filing the transfer application, jurisdiction of the Delhi Bench to entertain an appeal, and the lack of objection to the territorial jurisdiction of the adjudicating authority in Bombay. The jurisdictional competence of the President to transfer appeals was not questioned, citing a precedent recognizing the President's power in such matters.

The Board directed the Commissioner to appeal against the order of adjudication under section 129D of the Customs Act. The application for transfer was moved by a Senior Technical Officer of the Board, deemed competent for the task. The location of the respondents was considered, with some staying in Mumbai and others in different cities. The decision to transfer the appeals to Delhi was made in the interest of justice, considering the circumstances and lack of objections from most parties. The appeals were scheduled for final hearing, with notices to be issued to all parties involved.

In conclusion, the transfer of appeals from the West Zonal Bench to the Delhi Bench was deemed necessary for the interest of justice. The decision was made after considering the various contentions raised by the parties involved and the logistical aspects of the case. The final hearing was scheduled, and notices were to be issued to ensure all parties were informed about the proceedings.