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TMI Blog2018 (11) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... ner in the instant case. SCN has been issued correctly by the DRI, and is not without jurisdiction. The Registry is directed to transfer this appeal to West Zonal Bench Mumbai, after seeking approval from the Hon ble President. - Diary No. 52717/2018 - Interim Order No. 22/2018-CR - Dated:- 26-10-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri. Priyanshi Manish for the appellant Shri. Sunil Kumar, (DR) for the respondent Per: Bijay Kumar 1. The present appeal has been filed against the order-in-original 52/2018-2019/Commr./NS-II/JNCH issued from F.No. S/10-289 290/2018-19/Commr./NS-III V/CAC/JNCH/DRI/HQ-CL/50D/ENQ-2(INT-4)2018 dated 13.07.2018, vide which the Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were detained through a detention memo dated 19/1/2018. The detention was ordered on the ground of pendency of test report, under Section 110 of the Customs Act, 1962(For short 'Act'). Later on the basis of test report received from the CRCL the detained consignment was seized vide seizure memo dated 31/10/2018 on the ground that the declared input were not actually contained in the exported goods as per the specification declared in the shipping bill. It, therefore, appeared that the goods were attempted to be exported as mis-declared goods vis-a-vis the declaration in the advance licence issued to the appellant. The goods have been seized under the belief that they are liable for the confiscation under the provisions of Section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice should not be extended up to 17/1/2019 in respect of export goods seized vide seizure memo dated 31/1/2018. The Show Cause Notice was adjudicated vide which the time period of Show Cause Notice was extended up to 17/1/2019. 3. Aggrieved by the impugned order the appellant has filed the appeal on the ground that; The order passed by the Adjudicating Authority is against the mandate of Section 110(2) of the Act under which a Commissioner is empowered to extend the time period required for issue of show cause notice under 124 of the Act. That the respondent Commissioner has to find out whether any sufficient cause is available for extension of time or not. That the respondent Commissioner has failed to appreciated the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extension is administrative in nature that same is required to be exercised by the Commissioner concerned, where the goods has been seized or where the import or export is effected, therefore, in his case the issuance of Show Cause Notices by Additional Director General, DRI with direction to appear before the respondent is bad. 3.4 It was further contended that the impugned order has been passed in connection with the search which has been conducted at New Delhi also, and the registered office of the company is too at New Delhi, therefore, Principal Bench has a jurisdiction to entertain the present appeal. It was, therefore, prayed that the impugned order be set aside. 4. Ld. DR supported the impugned order and stated that the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the jurisdiction of any of the Zonal Benches in the Principal Bench have not proved to be conducive to efficient administration since, often matters are filed in the Principal Bench at the stage of interim relief and waiver of deposits and later transfers of such matters are sought to the Zonal Benches in which they ought to have been filed. On reconsideration of the matter and in supersession of all the existing orders, it is hereby ordered that the cases arising within the jurisdiction of the Zonal Benches will be filed and heard before the respective Zonal Benches. 7. Following the public notice (supra), in this case the appropriate jurisdiction for filing appeal will be Zonal Bench, Mumbai, where the cause of action has ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facia case made out by the appellant no effect will be given to any finding in the impugned order that would divest the Directorate of Revenue Officer of power to function as Customs Officer or to investigate the case and issue and adjudicate Show Cause Notice for concentration of relevant law. 9. We, therefore, hold that SCN has been issued correctly by the DRI, and is not without jurisdiction. 10. We, in view of the discussion as above, held that this Bench of Tribunal is not appropriate forum for filing appeal against the impugned order. Accordingly, we direct the Registry to transfer this appeal to West Zonal Bench Mumbai, after seeking approval from the Hon ble President. (Pronounced in court on 26.10.2018) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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