HAREN CHOKSEY Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS application filed by the applicant, is for transfer of the appeal to the West Zonal Bench, Mumbai. The appeal is against an order passed by the Commissioner of Customs, Chennai. It was filed on 28 -4 -2008 As per Public Notice No. 2 of 2005, dated 5 -8 -2005 of the Hon'ble President, CESTAT, the above appeal was rightly filed with this Bench as the case has arisen within the jurisdiction of this Bench. Again, as per the above public notice, which superseded all earlier orders on the subject, the appeal has to be heard by this Bench. In the present application, it is submitted that the appellant is residing at Mumbai and, therefore, he can prosecute the case at Mumbai in a cost -effective manner if transfer of the case to the West Zonal Bench is allowed. The applicant has also relied on an Order No. M/212/08/CII/WZB/2008 dt. 15 -5 -2008 passed by the West Zonal Bench (Mumbai) in a similar transfer application. It appears from the cited order that the application filed by the party with that Bench for transfer of his appeal to the South Zonal Bench, Bangalore was ordered to be placed before the Hon'ble President for appropriate advice and direction. The counsel for the applicant has also relied on an order of the Hon'ble Madras High Court [Vijay Stereophonic Sound Studio v. CEGAT, New Delhi, 2001 (138) E.L.T. 37 (Mad.)] and an order of this Bench [CCE, Bangalore v. Standard Chartered Bank : 2007 (211) E.L.T. 260 (Tri. -Chennai) : 2007(6) S.T.R. 147 (Tribunal)]. We have heard the ld. SDR, also, who submits that, for the department, it would be easier to conduct the case at Chennai as all the records of the case are available at Chennai.

(2.) WE have considered the averments made by the appellant in this application. For him, no doubt, it will be convenient to prosecute the case at Mumbai. At the same time, the department would find it easier to conduct the case at Chennai. Nevertheless, the procedure of transfer of an appeal from one Zonal Bench to another Zonal Bench is part of the procedure of the Tribunal which is governed by Sub -section (6) of Section 129C of the Customs Act. The power conferred on the Tribunal under this provision is exercised by the President in matters pertaining to transfer of an appeal between Zonal Benches. It was in exercise of such authority that Public Notice No. 2 of 2005 dt. 5 -8 -2005 was issued, which superseded all previous orders on the subject. According to this public notice, the captioned appeal was rightly filed with this Bench and must be heard by this Bench. However, when the appellant seeks a transfer to another Bench within whose jurisdiction he resides, such application cannot be entertained by this Bench without reference to the President. For this reason, we direct the Registry to place the matter before the Hon'ble President for appropriate orders. While doing so, however, we would like to go on record that anything contained in Rule 41 of the CESTAT (Procedure) Rules, 1982 cannot be invoked by the appellant for transfer of his appeal. On this point, we respectfully disagree with the view taken in para -8 of the order dated 15 -5 -2008 of the West Zonal Bench (Mumbai) ibid. The Registry shall take follow -up action forthwith.