Transferred customs revision beyond Tribunal jurisdiction; proceeding also abated when legal representatives were not substituted.

A revision transferred under Section 131-B of the Customs Act, 1962 remained within the Government of India's jurisdiction where the proviso applied, so the Tribunal could not hear or decide it and the matter was required to be retransferred. On the death of the revision petitioner, no legal representatives were brought on record, and the revision could not continue without substitution; the application therefore abated. The combined effect was that the transferred revision was not entertainable by the Tribunal and stood dismissed, with disposal left to the Government of India according to law.

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Issues: (i) Whether the Tribunal had jurisdiction to hear and decide a revision petition transferred from the Government of India under Section 131-B of the Customs Act, 1962. (ii) Whether the revision application had abated on the death of the revision petitioner in the absence of impleadment of legal representatives.

Issue (i): Whether the Tribunal had jurisdiction to hear and decide a revision petition transferred from the Government of India under Section 131-B of the Customs Act, 1962.

Analysis: The transferred revision fell within the proviso to Section 131-B of the Customs Act, 1962, under which jurisdiction continued to rest with the Government of India and not with the Tribunal.

Conclusion: The Tribunal had no jurisdiction to decide the matter and the proceeding was liable to be retransferred to the Government of India.

Issue (ii): Whether the revision application had abated on the death of the revision petitioner in the absence of impleadment of legal representatives.

Analysis: On the death of the revision petitioner, no legal representatives were brought on record, and the application could not proceed in the absence of substitution.

Conclusion: The revision application had abated.

Final Conclusion: The transferred revision could not be entertained by the Tribunal and stood dismissed on account of abatement, with the matter retransferred to the Government of India for disposal according to law.

Ratio Decidendi: A revision transferred under Section 131-B of the Customs Act, 1962 remains outside the Tribunal's jurisdiction where the proviso so requires, and the proceeding abates on the death of the revision petitioner if legal representatives are not substituted.

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