https://www.taxtmi.com/caselaws?id=81708 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. en-us Wed, 01 Apr 1992 00:00:00 +0530 Tue, 28 Jun 2011 13:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81708 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. Case-Laws Customs Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81708