Settlement applications — Transfer of — Procedure

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....mission issued in terms of Clause 10 of the Customs and Central Excise Settlement Commission Procedure, 1999 lays down the jurisdiction of the Principal Bench as well as the Additional Benches to which an application can be made by any applicant under Section 32E of the Central Excise Act, 1944 and Section 127B of the Customs Act, 1962. 2. However, in terms of Section 32C of the Central Ex....

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.... Therefore, at the lime of filing of the application for transfer to the Principal Bench, New Delhi, the case in respect of which such transfer application is made should be 'pending' with the Bench otherwise having jurisdiction. The application is permitted only for transfer of 'pending cases, and not of any case/application yet to be filed or application under submission. 4. Accordingly,....