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TMI Blog1993 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Customs Act, 1962 can in turn refer the matter to the President for making a further reference to a larger Bench. In this case the disputes between the petitioner and the respondent authorities were heard by a Bench of the Tribunal constituted by two members. The members differed. In view of the difference of opinion a reference was made to the President of the Appellate Tribunal under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal who had originally decided the case. 2. In my view the language of Section 129(5) allows for members of the Tribunal to make a reference to the President only when there is a difference of opinion. The difference is therefore a pre-condition to the making of the reference. In this case it cannot be said that Sri Kalyanam has in fact differed with the view of any other member of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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