Jurisdiction for appeal filing turned on the place of cause of action and proceedings, not the appellant's head office.

An administrative public notice did not create an enforceable right to have an appeal retained at the Principal Bench in New Delhi merely because the appellant's head office was there. That notice was later superseded by another public notice requiring cases arising within a Zonal Bench's jurisdiction to be filed and heard by that Bench. Because the cause of action arose in Mumbai and the import, adjudication, and connected proceedings all took place there, the appeal was properly linked to the Mumbai Bench. The request to entertain the appeal in New Delhi was declined and the record was directed to be transferred to the Regional Bench at Mumbai.

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Issues: Whether the appeal should be entertained at the Principal Bench, New Delhi, or be transferred to the Regional Bench at Mumbai.

Analysis: The administrative public notice relied upon did not confer an enforceable right to insist on filing or retaining the appeal at the Principal Bench merely because the appellant had its head office at New Delhi. That notice had also been superseded by a later public notice directing that cases arising within the jurisdiction of a Zonal Bench be filed and heard by the respective Zonal Bench. As the cause of action arose at Mumbai and the import, adjudication, and connected proceedings all took place there, the appeal was properly associated with the Mumbai Bench.

Conclusion: The request to entertain the appeal at New Delhi was declined and the record was directed to be transferred to the Regional Bench at Mumbai.

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