Section 17 in The Customs And Excise Revenues Appellate Tribunal Act, 1986
17. Distribution of business amongst the Appellate Tribunal and its Benches.
(1)Where any Benches of the Appellate Tribunal are constituted, the President may, from time to time, by order, make provisions as to the distribution of the business of the Appellate Tribunal amongst the Benches and specify the matters which may be dealt with by each Bench.(2)If any question arises as to whether any matter falls within the purview of the business allocated to a Bench of the Appellate Tribunal, the decision of the President thereon shall be final.
