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    <title>2025 (9) TMI 1414 - CESTAT CHENNAI</title>
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    <description>CESTAT (Chennai)-AT declined jurisdiction over appeals by importers challenging an order passed by the Commissioner (Surat), holding that the cause of action arose where the adjudicating authority and the main appellants are situated and that the Ahmedabad Bench of CESTAT is already seised of the lis; applying the principle of comity, the Chennai Bench refrained from hearing the merits. The Registry was directed to place the matter before the President to constitute a special Bench; appeals disposed accordingly.</description>
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