A Division bench of Allahabad High Court, on Tuesday, stayed the operation of the Notification dated 10-10-2017 providing for transfer of appeals from CESTAT Regional benches to the CESTAT bench at Delhi with the consent of the parties.
In the year 2013, Union Cabinet approved a Notification for establishing CESTAT benches in Allahabad, Chandigarh, Mumbai, New Delhi and Chennai. However, no bench was constituted in Allahabad, M/s.Om Shiv Transport approached the High Court seeking enforcement of the above Notification.
While considering the writ petition, the High Court passed an interim order in consequent to which CESTAT Allahabad bench was constituted in 2015.
On 10.10.2017, the Registrar has passed an order that in all such appeals when both the parties to the appeal agree, the matter can be transferred and heard at the Principal Bench, New Delhi subject to the approval of the President.
Against this, the petitioner, CESTAT Bar Association has approached the High Court contending that once the Union Cabinet has created, by Notification, a Bench at Allahabad to hear appeals arising from U.P., no such direction can be given to transfer such appeals in exercise of power under Section 129 of the Customs Act.
Admitting the petition, a bench of Justices Ashok Kumar and Abhinava Upadhya, citing the Madras High Court decision in the case of Areva T & D India Ltd. vs. Commission of Customs (Exports) has stayed the operation of the Notification dated 10-10-2017.
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