CESTAT Refers Appeal to President Due to Multiple Benches Hearing Same Order

Habasit Iakoka Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, in the matter of Habasit Iakoka Pvt. Ltd. Vs Commissioner of Customs, declined to adjudicate the appeal on merits. Instead, the Tribunal referred the case to the CESTAT President for the constitution of a Special Bench after it was revealed that appeals challenging the same Order-in-Original (OIO) had been filed before different CESTAT Benches. The Tribunal’s decision reinforced the principles of territorial jurisdiction and comity of courts in...