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2018 (10) TMI 1065 - BOMBAY HIGH COURTMaintainability of appeal - Jurisdiction - Whether the appeals arising under Section 130 of the Customs Act and Section 35G of the Central Excise Act from the orders of the Tribunal at Mumbai, can be presented and heard before the principal seat of the High Court, even when the impugned order of the Tribunal arises out of places which are allotted to the Benches at Nagpur and Goa? Held that:- It cannot be disputed that the Bombay High Court has jurisdiction to entertain an appeal under the Central Excise Act and the Customs Act from the orders of the Tribunal at Mumbai. The issue for consideration is only which of the benches (includes the principal bench at Mumbai) would accept and decide a statutory tax appeal - The practice of the Court as enunciated in Chapter XXIVA read with Chapter XXXI Rules 1 to 3 of the Appellate Side Rules provide that appeal under the Customs Act and the Central Excise Act i.e. tax appeals which arise out of districts relating to which of the benches at Nagpur, Aurangabad, Goa and the principal bench have been allotted are to accept the filing of an statutory tax appeal. The presentation of these five appeals in terms of the High Court Rules has to be before the appropriate bench (includes the principal seat at Mumbai) on the basis of the district where the dispute arose. It is a settled position in law that the practice of the Court is the law of the Court. In terms of the Appellate Side Rules, the appeals have to be presented at that bench (including the principal seat) which has been allocated the place where the dispute has arisen and not the place where the appellate authority is situated. The preliminary question is answered in the negative that is in favour of the respondent Revenue and against the appellants.
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