2007 (11) TMI 632

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.... Shri Mukesh Anand with Ms. Zeba Tarannum, Advocates, for the Respondent. ORDER Admit. 2. After hearing learned counsel for the parties, we are of the view that the following substantial question of law has arisen for our consideration : - Whether in terms of Section 129C(4) of the Customs Act, 1962 a Single Member of the Customs, Excise and Service Tax Appellate Tribunal could....

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....) to (3) xxx xxx xxx (4) The President or any other member of the Appellate Tribunal authorized in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where? (a) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation....