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TMI Blog1989 (12) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... at and pressure, a hard rigid product known as laminated sheet which is used for decorative and industrial purposes is formed depending upon the type of papers and residues used. These moulds are not available in India. 2. The petitioner entered into a contract with one M/s. Associated Lumber & Trading Co. Ltd., Japan for the purpose of importing 60 moulds which in fact were shipped. The petitioners filed the bill of entry classifying the said moulds under Tariff Item No. 84.60. The Appraiser of Customs, however, classified the goods imported by the petitioner a, stainless steel sheets under Tariff Item No. 73.15(2) and seized the goods. The petitioner filed an appeal before the Collector of Customs, Calcutta praying that they be allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers may be placed before the Hon'ble President for constituting the appropriate Bench for deciding validity of the aforesaid decision rendered in Bakelite Hylam's case. (G.P. AGARWAL) MEMBER (J)" After passing of the said orders, the President of the Appellate Tribunal constituted a larger Bench of five members and directed the matter to be listed for hearing on 21st and 22nd of April, 1987. The petitioners were duly informed of this development vide notice dated 4th March, 1987 requiring them to be present before the larger Bench at 2 P.M. on 21st April, 1987. It is against this order that the present writ petition has been filed seeking the issuance of a writ of certiorari or any other order or direction quashing the impugned notice o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, a Special Bench consisting of not less than 2 members is to be constituted only for hearing a class of matters i.e. appeals against decisions or orders relating to determination of questions having relation to the rate of duty of excise or to the value of the goods. 6. Sub-section (5) provides that if the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is majority, but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the President for hearing on such point or points by one or more the other members of the Appellate Tribunal and such point or points shall be decided according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken a different view holding that the goods imported by the petitioner company fall under Tariff Item No. 73.15(2) and referred the matter to the President for constituting a larger Bench. 10. This decision of the Bench and the direction of the President to constitute a larger Bench, with a view to overrule the prior decision of three-member Bench on the same subject matter and classification of the goods is not only contrary to the provisions of Section 129C of the Customs Act, but also an improper exercise of judicial discretion. 11. In case reported as Union of India v. Godfrey Philips India Ltd. -1985 (22) E.L.T. 306 (S.C.) = AIR 1986 S.C. 806, the Court had the occasion to express their opinion on this aspect of the matter in these w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of a Bench of co-ordinate jurisdiction, the matter shall be referred to a larger Bench. It is a subversion of judicial process not to follow this procedure." It is hardly necessary to emphasize that considerations of judicial propriety and decorum require that if a two-member Bench is appraised of a decision given by a larger Bench on the same subject matter, the said Bench should accept and follow the same and not embark upon to reconsider the matter even if they are inclined to take a different view. That is proper and traditional way to deal with such matters. This practice is founded on healthy principles of judicial decorum and propriety. This doctrine of binding precedent has the merit of promoting certainty and consistency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akelite Hylam reconsidered. Judicial propriety demanded that before the constitution of the larger Bench, the President should have waited for the decision of the Supreme Court which would have been binding on all the courts. 16. The Central Excise and Gold Control Tribunal has now been empowered to perform the functions, earlier being performed by the High Court. Against their orders, appeals lie directly to the Supreme Court. In the case of the Central Administrative Tribunal, the Supreme Court has held that a Tribunal must perform its functions in a judicial manner similar to High Courts. This direction of the Supreme Court equally applies to the Central Excise and Gold Control Tribunal. 17. The Tribunal, in the present case, is a crea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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