TaxTMI 
TaxTMI 
2026 (6) TMI 848
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....in Zonal Unit, on the basis of intelligence, investigated certain imports of animal feed machinery and parts allegedly misclassified under CTH 84361000/84369900 instead of CTH 84798999. It was alleged that the appellant, a Customs Broker, aided and abetted the importer, in such imports. Accordingly, a Show Cause Notice was issued to the importer and 13 others, including the appellant. Upon adjudication, the Ld. Commissioner (Adjudication), Mumbai, confiscated the goods and imposed penalties. Penalty of Rs.10 lakhs each was imposed on the appellant under Sections 112(a) and 114AA of the Customs Act, 1962. Hence, the present appeal. Defect raised by the Registry 3. The Registry has raised a preliminary defect before numbering the appeal....
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..... We have heard the rival parties and have carefully considered their written and oral submissions. Analysis 5. The Hon'ble Supreme Court in the case of Munshi Ram Vs Municipal Committee, Chheharta [(1979) 3 SCC 83], while examining the issue of appellate jurisdiction provided to a person aggrieved by an order of assessment held as under: "23.[...] when a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must be sought in that forum and in that manner, and all the other forums and modes of seeking [remedy] are excluded." 6. A Coordinate Bench of this Tribunal, speaking through one of us, [Shri M. Ajit Kumar, Member (T....
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....ove CEGAT Notification No.5/1995 appears to suggest that normal requirement with regard to jurisdiction of the Bench is determined based on the imports or exports made through a particular port/customs station. "Provided that where an appeal arises out of imports or exports through a port/customs station, and the concerned importer or exporter is located within the jurisdiction of a Bench other than the Bench which would normally have jurisdiction in respect of customs matters relating to that port/customs station, the appeal and matters connected therewith may, at the request of the importer or exporter (being the appellant or respondent) be dealt with by the Bench within whose jurisdiction the office of such importer or exporter ....
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....ench will be filed and heard before the respective Bench, but appeals filed against the same impugned order before different Benches will be heard by a Bench, as may be constituted by the Hon'ble President by way of special order in this behalf, when any of the jurisdictional benches refers the matter on an application filed by a party. ' 9. We have carefully considered the rival submissions. We find that this is an appeal whose cause of action, arises from the exercise of power by the Ld. Adjudicating Authority who is situated outside this Tribunal's territorial jurisdiction along with the main appellants, although the situs of the appellants here is within its territory. Further we have been informed by both parties that an a....
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....n over a case if there is a more appropriate forum available to the parties, and is typically invoked in respect of cross-border subject-matters that are amenable to multiple concurrent jurisdictions. Depending upon the nature of the dispute, the subject-matter involved and the parties thereto, the courts by invoking this doctrine proceed to determine which one of the available forums may be more convenient and fair for entertaining and adjudicating the matter. 72. In order to apply the doctrine of forum non conveniens an adequate alternative forum must exist where the subject-matter may be espoused. The alternative forum must be capable of providing a fair and adequate remedy for the dispute, however this does not mean that the al....