2014 (11) TMI 857

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..... P K Jain: 1. The case was heard and the order was reserved. 2. It is noted that Single Member Bench can hear cases as per Section 129C (4) of the Customs Act, 1962. The said sub-section reads as under:     "(4) The President or any other member of the Appellate Tribunal authorized in this behalf by the President may, sitting singly, dispose of any case which has been allotted to .....

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..... r Duty Free Goods into Shipping Bill for drawback. The said situation is not covered by any of the sub-clauses, namely (a), (b) or (c) above. In view of this position, the matter cannot be decided by the Single Member Bench and must be heard by the Division Bench. 4. While passing the above order, I note that in the earlier round of litigation the matter was remanded by the Single Member. However .....

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