Section 6(2) in The Central Boards Of Revenue Act, 1963
(2)If any question arises as to whether any proceeding stands transferred to the Central Board of Direct Taxes or 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.], it shall be referred to the Central Government whose decision thereon shall be final.
