NEPTUNE TRADE LINKS PVT. LTD. Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) This appeals by the assessee challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore [2009 (243) E.L.T. 622 (Tri. - Bang.)] against the order refusing to waive interest. When the matter is taken up for hearing learned Counsel for the respondent raised a preliminary objection regarding a territorial jurisdiction of this Court to entertain and hear this appeal. He contended that the Order-in-Original No. 7/2008 is passed by the Commissioner of Customs, Cochin. It is that order which was challenged by the assessee before the CESTAT, South Zonal Bench at Bangalore. In the appeal, the assessee is challenging the correctness of the order passed by the CESTAT, Bangalore. The proceeding originated from Cochin. It is the High Court of Kerala, alone which has the jurisdiction to decide the validity of the order passed by the Tribunal. In support of his contention, he relied on the judgment of the Apex Court in the case of Ambica Industries v. Commissioner of Central Excise, 2007 213 ELT 323. Therefore, the question of territorial jurisdiction in this High Court is taken up for consideration as preliminary point.

(2.) The learned Counsel for the appellant relied on a judgment of the Apex Court in the case of Canon Steels Pvt. Ltd. v. Commissioner of Customs (Export Promotion), 2007 218 ELT 161 to contend that this Court has a territorial jurisdiction to entertain and decide the appeal.

(3.) Dealing with the jurisdiction of the High Court of Bench of he High Court to entertain the petition under Article 226 of the Constitution in the case of Nasiruddin v. STA, 1976 AIR(SC) 331 the Apex Court has held as under :-