Section 6(1) in The Central Boards Of Revenue Act, 1963
(1)Every proceeding pending at the commencement of this Act, before the Central Board of Revenue shall--(a)if it is a proceeding relating to direct taxes, stand transferred to the Central Board of Direct Taxes; and(b)in any other case, stand transferred to the Central Board of [Indirect Taxes and Customs] [Substituted 'Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.].
