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2018 (11) TMI 685 - AT - CustomsJurisdiction - power of Mumbai Bench to deal with the appeal filed against the Order passed by the Commissioner, Nhava Sheva-III Port - searches have been conducted in their offices at Delhi by DRI - Held that:- No seizure has been affected within New Delhi, giving cause to appeal before Delhi Bench of Tribunal. The show Cause notice has been issued for the extension of time for issuing of the show cause notices in respect of goods seized at Nhava Sheva Mumbai, and therefore, it will be the jurisdiction of Mumbai Bench to deal with the appeal filed against the Order passed by the Commissioner 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.
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