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    <title>2004 (8) TMI 588 - CESTAT,  KOLKATA</title>
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    <description>Retention of the appeal at the Kolkata Bench was refused because the impugned customs order involved multiple notices and penalties affecting several persons, making separation of issues impractical. Although the appellant was based in Kolkata and would face inconvenience in Mumbai, related appeals were already pending or had been dealt with before the West Regional Bench. To ensure coordinated adjudication of connected matters before the Bench with normal jurisdiction, the appeal papers were directed to be transferred to the West Regional Bench, Mumbai.</description>
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      <description>Retention of the appeal at the Kolkata Bench was refused because the impugned customs order involved multiple notices and penalties affecting several persons, making separation of issues impractical. Although the appellant was based in Kolkata and would face inconvenience in Mumbai, related appeals were already pending or had been dealt with before the West Regional Bench. To ensure coordinated adjudication of connected matters before the Bench with normal jurisdiction, the appeal papers were directed to be transferred to the West Regional Bench, Mumbai.</description>
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