Dispute on Bench Composition for Shipping Bill Conversions

The Tribunal directed the matter to be placed before the President to constitute a larger bench to decide whether cases involving the conversion of free shipping bills to drawback shipping bills should be heard by a Single Member Bench or a Division Bench. The appellant's appeal was dismissed, with the Tribunal citing provisions allowing Single Member Benches for cases not involving duty rates or value of goods, despite a preliminary objection raised by the Deputy Commissioner based on a previous judgment.

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Issues involved:
- Whether free shipping bills can be allowed to be converted into drawback shipping bills.
- Whether the case involving conversion of free shipping bill to drawback shipping bill should be heard by a Single Member Bench or a Division Bench.

Analysis:
- The appeal was against an Order-in-Appeal where the Order-in-Original was sustained, and the appellant's appeal was dismissed. The main issue was the conversion of free shipping bills to drawback shipping bills.
- The Deputy Commissioner raised a preliminary objection, citing a judgment that such cases should be heard by a Division Bench.
- The appellant argued that the issue only involved the conversion and not the rate or quantum of drawback, citing relevant judgments.
- The Tribunal considered the submissions and disagreed with the previous judgment, citing the provisions of Section 129C (4) of the Customs Act, which allows Single Member Benches for cases not involving duty rates or value of goods.
- The Tribunal noted that similar issues had been decided by Single Member Benches in the past, supporting the view that this case falls under the jurisdiction of a Single Member Bench.
- Due to conflicting views, the Tribunal directed the matter to be placed before the President to constitute a larger bench to decide whether such cases should be heard by a Single Member Bench or a Division Bench.

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