TaxTMI 
TaxTMI 
2021 (10) TMI 896
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....ched this Court seeking transfer of the Appeal No. C/20005/2020 from the South Zonal Bench of Appellate Tribunal at Karnataka to the West Zonal Bench of Appellate Tribunal at Mumbai and for issuance of further directions not to hear the appeal by the Technical member whose appointment was challenged by the Advocate of the petitioner in the Honourable Supreme Court. 2. The petitioner is carrying on business under the name and style of M/s. R. Kishin & Company, being a sole proprietor indulging in import and export of sports items. Import of goods valued at Rs. 7,62,50,396/- were allegedly seized by the Custom Officers at Maharashtra and at Cochin. On 17-6-2015, the officers of the Directorate of Revenue Intelligence, Cochin seized the....
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....tion of fines and confiscated the goods. Against the aforementioned order, petitioner preferred an appeal bearing No. C27/12/SHB/2018/AU CUS. The aforementioned appeal has been dismissed vide Ext.P2 order dated 24-6-2019. Being aggrieved of Ext.P2 order passed by the Commissioner of Customs (Appeals) Cochin, petitioner preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore which is stated to be pending hearing and final disposal. 4. The Learned Counsel appearing on behalf of the petitioner submitted that the cause of action accrued for seeking the relief of the aforementioned on the premise that the petitioner availed the service of Mr. Niveet Seth, as his advocate to represent him befor....
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....mbers and out of the five technical members, one Mr. Vijaya Kumar, the seventh respondent in the writ petition before the honourable Supreme Court has retired and there are four technical members in Principal Bench at Mumbai, Allahabad and Hyderabad. He submits that though he opposes the prayer made by the petitioner on the premise that this Court is not vested with the jurisdiction to order the transfer of the appeal from South Zonal Bench to West Zonal Bench but would not be averse in the case of inclusion of technical member, as the quorum of the Bengaluru Bench is headed by one other technical member who was not a party in the writ petition before the Honourable Supreme Court. 7. I have heard the Learned Counsel for the parties a....
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....tion is disposed of with a direction that the appeal of the petitioner pending before the CESTAT at Bengaluru shall be heard by judicial member and a different touring member than the one assigned for the Bengaluru also other than C.I. Mahar, Sanjeev Sreevastava, Sri. P. Venkita Suba Rao respondents in the writ petition before Supreme Court." 3. On 20-1-2021 when the review petition was listed, this Court, passed the following order : "The prayer in the application is for review of the judgment dated 3-3-2020 in W.P. (C). 6312/20 as this Court, while accepting second relief of the petitioner with regard to holding of the proceedings pending before the CESTAT at Bengaluru, had directed the authorities to hold the proceedings with mem....
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....our permanent judicial members and three permanent technical members posted at Mumbai, thus requested this Court to direct South Zonal Bench of the Appellate Tribunal at Bangalore to conduct "virtual hearing" only of the appeals of the petitioner by constituting Bench of judicial member. 1.4 Noticing the contentions, this Court on 20-1-2021 issued notice of review petition by passing the following order : "The prayer in the application is for review of the judgment dated 3-3-2020 in W.P. (C). 6312/20 as this Court, while accepting second relief of the petitioner with regard to holding of the proceedings pending before the CESTAT at Bengaluru, had directed the authorities to hold the proceedings with members other than those members....
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....ion dated 3-2-2021. The relevant portion of the same is as under : "The order in RP No. 27/2021 in W.P. (C) No. 6312/2020 of the Hon'ble High Court was placed before the Registrar, CESTAT, New Delhi for his comments. The comments received from the Registrar is attached herewith." F. No. 30(17/DR AR/CESTAT/Admn 13 Customs, Excise & Service Tax Appellate Tribunal West Block No. 2, RK. Puram, New Delhi-110066 Sub. : Order dated 25-1-2021 in RP No. 27/2021 in WP (C) No. 6312/2020 reg. : Sir, With the reference to Order dated 25-1-2021 passed by the Hon'ble High Court of Kerala in RP No. 27/2021 in w IC No. 6312/2020 (L), I am inform to you that the matter has since been placed before the Hon'ble President and it has been observed as ....