Law: Customs Act, 1969

Section: 194C,194,196

Law: Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006

Section: 4

Customs Act (IV of 1969)--- ----Ss. 194C, 194 & 196---Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006, R. 4---Procedure of Appellate Tribunal---Interpretation of S. 194C of the Customs Act, 1969---Judicial and administrative powers of the Chairman---Constitution of Benches---Exercise of discretion by Chairman---Cases of urgency / exigency---Scope---Question before the High Court was "whether Chairman of the Appellate Tribunal, without constituting a two-member bench in terms of S. 194C of the Customs Act, 1969 had the jurisdiction to decide the matter as a Single Member bench in cases of urgency"---Held, that while S. 194 of the Customs Act, 1969 postulated and defined the powers of the Federal Government for constituting the "Appellate Tribunal, the appointment of judicial and technical Members and appointment of one of them as Chairman, thereof"; thereafter constituting benches was the prerogative of the Chairman of the Tribunal and procedure for distributing work among the benches had been provided under R.4 of the Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006---Federal Government had no authority to constitute benches and distributing business among benches----While it was the sole discretion of the Chairman to distribute business among members of the Tribunal, but before doing so, he shall record reasons and after application of a judicial mind, entrust a case to any single member, subject to condition that only those matters shall be entrusted which have already been allotted to a bench of two members and said member / assignee was part of such a bench---Provision of S. 194C of the Customs Act, 1969 and Rules framed thereunder were silent about the discretion of the Chairman, as he was only empowered to the extent of administrative measures, but as far as judicial proceedings were concerned, powers of the Chairman and Member were equal, therefore, the Chairman could not himself retain a case without constituting a bench of two or more Members and in case if any Member due to any reason was not available; only then, before adjudicating the lis, the Chairman with reference to exigency and urgency of…

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