2001 (7) TMI 787

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....ent. [Order per : Jyoti Balasundaram, Member (J)]. -  The impugned order has been passed by the Commissioner of Customs, Kandla. The Western Zonal Bench of the Tribunal at Mumbai has the jurisdiction to hear any appeal arising out of the order. The applicants have, however, filed a miscellaneous application for retention of the appeal at New Delhi. They had stated as under :- "2. The appel....

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.... Western Zonal Bench, Mumbai, it has been decided that interested parties may submit application for hearing of their cases at Delhi Bench for expeditious disposal. Such cases on request of the parties will be heard at Delhi. Our understanding of the above Notice is that this would apply to cases where appeals have initially been filed before the Western Zonal Bench at Mumbai and subsequently requ....