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2013 (11) TMI 263 - HC - CustomsTransfer of Appeal - Whether the Appellate Tribunal was vested with the power to transfer a case from one Bench situated in a particular State to another Bench functioning in another state invoking Section 129C(6) of the Customs Act Held that:- The Tribunal at Mumbai is bound by the Law declared by the Bombay High Court - The Tribunal at Madras is expected to decide the matters on the basis of the law laid down by the Madras High Court - Therefore, the Appellate Tribunal cannot transfer matters in a casual manner on administrative side without deciding the issue judicially. The Appellate Tribunal is a Court within the meaning of Section 129C(7) of the Customs Act - The proceeding before the Tribunal is a judicial proceeding - The President is the head of the Appellate Tribunal - it is not proper on the part of the Tribunal or its President to entertain correspondence with litigants directly with regard to matters pending before it - In fact, Section 129A (7) of the Customs Act provides that any application filed before the Appellate Tribunal shall be accompanied by a fee - The President of the Appellate Tribunal has no jurisdiction to transfer the matter from the permanent Bench at Mumbai to a Bench at Chennai by way of an administrative order. Jurisdiction to entertain the appeal against the order passed by CESTAT, Chennai Bench with regard to a matter originated from the adjudicating authority located at Mumbai - Held that:- On the ground of difficulties in conducting the case at Mumbai, the petitioner has given a request to the President to transfer the case - the transfer was without notice to the Customs Department - When the CESTAT passed an order allowing the appeal, the petitioner wanted further proceedings to be conducted only in Mumbai, presumably on the ground that the judgment rendered by the Bombay High Court in a similar matter, would enable them to get the appeal dismissed there was no merit in the contentions raised by the petitioner with regard to the objection to the territorial jurisdiction of the Court to hear the appeal - The Court has jurisdiction to entertain the appeal filed by the Commissioner of Customs challenging the order passed by the South Zonal Bench of CESTAT at Chennai Jurisdictional issue decided against Petitioner.
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