IMTIYAZ IQBAL POTHIAWALA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is a miscellaneous application by the Revenue praying for transfer of appeals filed by M/s. Imtiyaz Iqbal Pothiwala and Ors. to West Zonal Bench of the Tribunal in Mumbai on the ground that the appellant is the permanent resident of Mumbai; that the goods were seized from his vehicle in Mumbai and he, along with other persons, were also arrested in Mumbai; that two more persons have preferred appeal at Delhi; that Economic propriety also demands that the officers are not to make to travel to New Delhi with the case records, which are voluminous in nature. We also heard Shri Farook Razak, learned Advocate.

(2.) AS per the Tribunal's Public Notice No. 4/2001, dated 4 -10 -2001, it is permissible to file appeals at Delhi or seek transfer of pending appeals to Delhi in all matters arising in zones other than North Zone. In view of this, we reject misc. application, filed by the Revenue. The matters are posted for regular hearing on 21 -11 -2003.