https://www.taxtmi.com/acts?id=3081 The regulation establishes headquarters as the default venue for Bench sittings while empowering the Presiding Officer to exercise discretion to hold sittings at any notified place within the Bench's jurisdiction, thereby combining a primary headquarters rule with a discretionary, jurisdictional relocation mechanism. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Jun 2008 13:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3081 The regulation establishes headquarters as the default venue for Bench sittings while empowering the Presiding Officer to exercise discretion to hold sittings at any notified place within the Bench's jurisdiction, thereby combining a primary headquarters rule with a discretionary, jurisdictional relocation mechanism. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3081