Where to File Appeal?

By Vijay Kumar

DRI booked a case on goods imported at Mumbai. Board notified Chennai Customs Commissioner as adjudicating Authority.

Against the Adjudicating Authority's Order, the Department filed an appeal in CESTAT, Mumbai while the importer filed an appeal in CESTAT, Chennai.

Who is right - Department or importer?

As per CESTAT Notification No. 1/2006 dated 3.3.2006, the jurisdiction of the Mumbai Bench consists of the States of Maharashtra and Goa. Now, what is this jurisdiction? Is it jurisdiction over the importer, the port or the adjudicator?

Since the cause of action is the import and that took place in Mumbai, the Jurisdictional Bench should be the Mumbai Bench.