https://www.taxtmi.com/caselaws?id=72242 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. en-us Wed, 15 May 1985 00:00:00 +0530 Sat, 14 May 2011 15:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72242 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. Case-Laws Central Excise Wed, 15 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72242