Tribunal jurisdiction over Special Bench and Regional Bench matters turns on statutory allocation; consent cannot create absent jurisdiction.

The statutory allocation of Tribunal business under section 129C of the Customs Act, 1962 and the relevant CEGAT procedural orders distinguishes Special Bench matters from Regional Bench matters. Disputes concerning rate of duty or valuation are assigned to the Special Bench, while other appeals fall within the Regional Bench's jurisdiction. The Tribunal also reaffirmed that jurisdiction cannot be created by consent or waiver where it is otherwise absent. On that basis, an appeal outside the Special Bench category had to be transferred to the competent Regional Bench rather than retained by the Special Bench.

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Issues: Whether the appeal, relating to a matter outside the Special Bench category, ought to be heard by the Special Bench or transferred to the Regional Bench.

Analysis: The Tribunal noted that the statutory scheme under section 129C of the Customs Act, 1962, together with the relevant CEGAT procedural orders, demarcated the work between Special Benches and Regional Benches. Matters involving the rate of duty or valuation were assigned to Special Benches, while other matters fell within the Regional Benches. The Tribunal also relied on the settled principle that jurisdiction cannot be created by consent or waiver where inherent jurisdiction is absent.

Conclusion: The appeal was held to fall within the Regional Bench jurisdiction and was directed to be transferred to the East Regional Bench at Calcutta.

Final Conclusion: The Bench declined to retain the matter and ordered transfer of the appeal to the competent Regional Bench.

Ratio Decidendi: Where the statutory allocation of Tribunal business places a dispute outside the Special Bench category, the Special Bench lacks jurisdiction and the matter must be placed before the competent Regional Bench; jurisdiction cannot be conferred by consent or waiver.

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