https://www.taxtmi.com/caselaws?id=167216 The court concluded that the appeal involving the determination of a question related to the rate of duty falls under the jurisdiction of a Special Bench as per the Customs Act, 1962. The appellant's entitlement to the Transfer of Residence Rules, 1978, directly affects the duty rate. Therefore, the court directed the file to be transferred to the Special Bench of the Customs, Excise, and Gold (Control) Appellate Tribunal in New Delhi for further proceedings. en-us Wed, 31 Oct 1984 00:00:00 +0530 Thu, 11 Dec 2014 17:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167216 The court concluded that the appeal involving the determination of a question related to the rate of duty falls under the jurisdiction of a Special Bench as per the Customs Act, 1962. The appellant's entitlement to the Transfer of Residence Rules, 1978, directly affects the duty rate. Therefore, the court directed the file to be transferred to the Special Bench of the Customs, Excise, and Gold (Control) Appellate Tribunal in New Delhi for further proceedings. Case-Laws Customs Wed, 31 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167216