https://www.taxtmi.com/caselaws?id=43586 Section 129(5) of the Customs Act permits a reference to the President only when members of the original Bench differ on the points heard in appeal. Once the President assigns that reference to a Tribunal member, that member has no further statutory power to remit the matter back for constitution of a larger Bench. The member must hear the referred points and dispose of the reference on merits in accordance with law. The text therefore states that a referred member cannot avoid decision by sending the matter back to the President and must decide the controversy placed before him. en-us Mon, 28 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43586 Section 129(5) of the Customs Act permits a reference to the President only when members of the original Bench differ on the points heard in appeal. Once the President assigns that reference to a Tribunal member, that member has no further statutory power to remit the matter back for constitution of a larger Bench. The member must hear the referred points and dispose of the reference on merits in accordance with law. The text therefore states that a referred member cannot avoid decision by sending the matter back to the President and must decide the controversy placed before him. Case-Laws Customs Mon, 28 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43586