Bench allocation under a new public notice did not undo prior transfers; conflict sent to President for resolution

A procedural public notice on bench allocation was held not to retrospectively undo appeals already filed and transferred under the earlier procedure. Because both appeals were already before the same bench, and an earlier contrary bench view created a jurisdictional inconsistency, the records were directed to be placed before the President for resolution before hearing. The order concerns only forum allocation and does not address the merits of the customs appeals.

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Issues: Whether appeals filed before the introduction of Public Notice No. 2/2005 were required to be reallocated to the jurisdictional bench, and whether the matter should be placed before the Hon'ble President for a decision.

Analysis: The appeals had been filed and transferred under the procedure then in force before the public notice came into effect. The public notice was intended to ensure future filing and hearing before the respective zonal benches and was not meant to undo transfers already made under the earlier procedure. As both appeals were already before the same bench, and in view of the earlier contrary view taken by another bench, judicial discipline required a decision from the Hon'ble President before the appeals were taken up for hearing.

Conclusion: The existing placement of the appeals was not disturbed, and the records were directed to be placed before the Hon'ble President for decision.

Final Conclusion: The order resolves only the procedural question of bench allocation and does not decide the merits of the customs appeals.

Ratio Decidendi: A procedural change introduced by a public notice does not retrospectively undo filings or transfers made under the earlier governing procedure, and where a prior bench view creates a jurisdictional inconsistency, the matter may be placed before the Hon'ble President for resolution.

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