https://www.taxtmi.com/caselaws?id=82114 Public Notice No. 1/87 was read as extending the hearing facility to all appellants, with no textual distinction between importers and letter of authority holders, so a Delhi Bench filing was not barred at this stage. The objection that the matter should remain at the originating port for local knowledge was also rejected prima facie, because the dispute was framed as turning mainly on legal questions about the legality of import and the validity of the licence, with no apparent need for special local knowledge. The miscellaneous application was therefore accepted and the appeal was directed to be listed before the Delhi Bench. en-us Wed, 06 Feb 1991 00:00:00 +0530 Sat, 02 Jul 2011 10:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82114 Public Notice No. 1/87 was read as extending the hearing facility to all appellants, with no textual distinction between importers and letter of authority holders, so a Delhi Bench filing was not barred at this stage. The objection that the matter should remain at the originating port for local knowledge was also rejected prima facie, because the dispute was framed as turning mainly on legal questions about the legality of import and the validity of the licence, with no apparent need for special local knowledge. The miscellaneous application was therefore accepted and the appeal was directed to be listed before the Delhi Bench. Case-Laws Customs Wed, 06 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82114