Shyam Traders Vs. Commissioner of Customs (ACC), Mumbai in 2006 (196) E.L.T. 69 (Tribunal – Mumbai)

The Registry cannot constitute a Bench and heading powers lie with the president.

The Hon’ble technical member while waiving the requirement of pre- deposit directed the registry to list the appeal for final hearing before any independent Bench not consisting of any of the Hon’ble Members of the Bench that heard the case of Hico Enterprises v. C.C., Mumbai (supra) so as to avoid any embarrassment to the Hon’ble members in view of the pleadings made.

However, The Hon’ble judicial member disagreeing with the view of hon’ble technical member and held that the Registry cannot constitute a Bench and these directions would amount to usurping the power of the Hon’ble President to constitute a Bench and to order a transfer of case from one Bench to another, which vests in the Hon’ble President as held by Larger Bench in the case of M/s. Harpreet International v. Commissioner of Customs, Amristar reported in 2000 (120) E.L.T. 529 (Tri. – LB).


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