Section 23 in The Customs And Excise Revenues Appellate Tribunal Act, 1986
23. Power of President to transfer cases from one Bench to another.
On the application of any of the parties and after notice to the parties, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the President may transfer any case pending before one Bench, for disposal, to any other Bench.
