VRIAN INDIA PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal under section 130 of the Customs Act is at the instance of an appellant before the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (hereinafter referred to as the Tribunal) and is directed against order dated July 5, 2006 passed by the Tribunal in Miscellaneous Application (RET) No.200 of 2005 thereby rejecting an application for retention of an appeal preferred against the order of the Commissioner of Customs (Appeals) Mumbai-II.

(2.) Being dissatisfied with an order dated November 30, 2004 passed by the Commissioner of Customs (Appeals) Mumbai-II, the appellant herein preferred an appeal before the Tribunal in Kolkata by taking benefit of the Notification No. 5 of 1995 dated May 31, 1995 issued in exercise of the power conferred under section 129C of the Customs Act, 1962 which permitted an exporter or importer to file appeal with the Bench within whose jurisdiction the office of such importer or exporter was located or where he normally resided.

(3.) However, on August 5, 2005 a subsequent notification was issued being No. 2 of 2005 by virtue of which the previous notification was superseded and on reconsideration of the matter and in supersession of all the existing orders, it was ordered that the cases arising within the jurisdiction of the Zonal Benches should be filed and heard before the respective Zonal Benches. It was pointed out in the said notification that the previous practice of permitting filing of appeal in any of the Zonal Benches as per the earlier notification had not proved conducive for smooth running of the administration and accordingly, it was ordered that the cases arising within the jurisdiction of a particular Zonal Bench should be filed and heard before the respective Zonal Bench.