MICROLAND LTD. Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) THE learned Consultant submits that the impugned order has been passed by the Commissioner, Mumbai. It is his submission that the main order has been passed against M/s. Eastern Peripherals Ltd., Mumbai, against whom the demands have been confirmed. Their appeal is pending before the Mumbai Bench and these matters have to be heard together. Therefore, he prays for these matters to be transferred to Mumbai Bench.

(2.) THE learned SDR supports the plea. The jurisdictional Commissioner is Mumbai, notwithstanding that these appeals have been filed before the Presidents Circular was passed regarding matters to be taken up before the respective Benches. In this case, both the parties want the matter to be heard in the Mumbai Bench where the respondent -Commissioners office is situated. Furthermore, the main party against whom the demands have been confirmed has filed the appeal in Mumbai Bench and these appeals have to be linked and heard along with the main appeal. Therefore, the direction given by the Technical Officer rejecting the Benchs direction is uncalled for. Once the Bench passes an order transferring matters to the jurisdictional Zonal Bench, the Technical Officer cannot overrule the Benchs directions and the misc. order. It is ordered that the Registry shall forthwith transfer these records to the Western Zonal Bench for being linked along with the main appeal filed by M/s. Eastern Peripherals Ltd. Ordered accordingly.