PRAKASH CHHARIA Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) SHRI A.K. Biswas, ld. Advocate appears for the appellants and prays that his application may kindly be retained in this Tribunal as the appellant resides here and their Head Office is also at Kolkata.

(2.) SHRI N.K. Mishra, ld. JDR, has produced a letter F. No. S/23 -170/04/CESTAT Kandla, dated 12 -7 -2004 wherein the Commissioner, Kandla has intimated that Shri Prakash Chharia has filed an appeal before the CESTAT, Mumbai against the Order -in -Original No. KDL/Commr./34/2003, dated 4 -6 -2003 passed by the Commissioner of Customs, Customs House, Kandla. In this case, since the party has filed a retention application and has also filed an appeal before CESTAT, Mumbai against the same order, this is the abuse of the process of law. Accordingly, we reject the retention application as also the appeal filed by the appellant in this case as not maintainable.