https://www.taxtmi.com/caselaws?id=43621 An appeal involving confiscation of goods did not attract the Special Bench requirement because the governing test under the Customs Act is whether a direct and proximate question of rate of duty or valuation for assessment arises. Questions that are only remote or contingent do not satisfy that threshold. The statutory scheme treats such assessment-linked issues as special only when they arise directly in the appeal. On that basis, a confiscation order with an option to redeem on payment of fine, absent a direct assessment issue, falls outside Special Bench jurisdiction and may be heard by a single member. en-us Wed, 15 Sep 1993 00:00:00 +0530 Fri, 17 Oct 2025 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43621 An appeal involving confiscation of goods did not attract the Special Bench requirement because the governing test under the Customs Act is whether a direct and proximate question of rate of duty or valuation for assessment arises. Questions that are only remote or contingent do not satisfy that threshold. The statutory scheme treats such assessment-linked issues as special only when they arise directly in the appeal. On that basis, a confiscation order with an option to redeem on payment of fine, absent a direct assessment issue, falls outside Special Bench jurisdiction and may be heard by a single member. Case-Laws Customs Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43621