KOCHUMON B. Vs. UNION OF INDIA

JUDGEMENT

(1.) In respect of certain import made by the petitioner, there was a dispute regarding the imposition of anti-dumping duties. In respect of the same, Ext. P3 adjudication order has been passed by the Commissioner of Customs (Appeals). The petitioner filed Exts. P4 & P5 appeals in respect of the same before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. The petitioner contends that the Tribunal refused to accept the same on the ground that the jurisdiction for dealing with the question raised in the appeals vests with the Special Bench at New Delhi because of the subject matter involved. According to the petitioner, the jurisdiction vests with the South Zonal Bench itself. The petitioner therefore seeks the following reliefs: