Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Customs (P) vs Continental Petroleum on 28 October, 2005
ORDER
Jyoti Balasundaram, Vice President Page 38
1. The Revenue seeks transfer of the above appeal to the New Delhi Bench of the tribunal on the ground that against the same impugned order, the respondent-company has preferred an appeal before the Delhi bench.
2. We have heard both sides. On 13th September, 2005 when the matter came up for the first time before the bench, the bench had directed the Registry to put up the file before the Hon'ble President for passing orders on the transfer application. The file has come back to us for passing the judicial order.
3. We note that in the case of Harpreet International v. Commissioner of Customs, Amritsar that bench has held that transfer from one zonal bench to another can be made only by general or special order passed by the President. It is therefore clear that this Bench has no jurisdiction to entertain any application for transfer of an appeal from one zonal Bench to another. We, therefore, hold that the applications filed before this bench is not maintainable and direct the Registry to place the application and appeal along with this order before the Hon'ble President for passing appropriate orders).
(Operative part pronounced in Court)