Dixons Cargo Consolidators Pvt. Ltd. Vs Commissioner Of Customs (High Court Bombay)
The impugned orders passed by the Tribunal in excise appeals before us relate to and arise out of disputes relating to manufacture of excisable goods which have taken place at Nagpur. Therefore, the Excise Appeal Nos. 28 of 2017 and 105 of 2017 before us have to be heard by the bench of this Court at Nagpur. So far as the customs appeals are concerned, the import of the goods giving rise to the dispute between the parties in Customs Appeal Nos. 19 of 2017 and 20 of 2017 arose at Goa. Therefore, these two appeals relating to the customs have to be heard at the bench of this Court at Goa. The dispute with regard to custom duty in Customs Appeal Nos. 25 of 2017 arose at Nagpur and, therefore, to be heard at Nagpur. We further find that the Commissioner and the Officers of the respondent Revenue who would instruct the Advocates will be available at the Benches and the dispute also arose at that place as the liability of the appellant to payment of customs duty and excise duty arose on account of their activity at a place which is allotted to a particular bench where the party has to file a tax appeal. In the two excise appeals, title also indicates that the appellants are stationed at Nagpur.
