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    <title>2022 (8) TMI 161 - CESTAT AHMEDABAD</title>
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    <description>The tribunal held that jurisdiction is determined by the location where the impugned order was passed. As the order was issued in Delhi, the appeals should be filed before the Delhi Bench of CESTAT. The appellant&#039;s argument based on the import location was rejected, leading to the dismissal of the appeals. The tribunal emphasized the importance of the order&#039;s location in determining jurisdiction, following precedent and relevant case law.</description>
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      <description>The tribunal held that jurisdiction is determined by the location where the impugned order was passed. As the order was issued in Delhi, the appeals should be filed before the Delhi Bench of CESTAT. The appellant&#039;s argument based on the import location was rejected, leading to the dismissal of the appeals. The tribunal emphasized the importance of the order&#039;s location in determining jurisdiction, following precedent and relevant case law.</description>
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