Tribunal reference procedure under the Customs Act: a referred member must decide the merits and cannot send it back for a larger Bench.

Section 129(5) of the Customs Act permits a reference to the President only when members of the original Bench differ on the points heard in appeal. Once the President assigns that reference to a Tribunal member, that member has no further statutory power to remit the matter back for constitution of a larger Bench. The member must hear the referred points and dispose of the reference on merits in accordance with law. The text therefore states that a referred member cannot avoid decision by sending the matter back to the President and must decide the controversy placed before him.

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Issues: Whether a member of the Appellate Tribunal to whom a matter is referred under Section 129(5) of the Customs Act, 1962 can send the matter back to the President for constitution of a larger Bench instead of deciding the reference.

Analysis: Section 129(5) contemplates a reference to the President only where there is a difference of opinion between the members who heard the appeal. Once the President refers the matter to a member for decision, there is no further statutory power in that member to refer the matter back without deciding it. The member must hear the points on which the original Bench differed and decide the reference in accordance with law.

Conclusion: The member had no authority to refer the matter back to the President and was bound to dispose of the reference on merits.

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