Section 4 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
4. Powers of Bench.
(1)A Bench shall hear and determine such appeal and applications made under the Acts at the President may by general or special order direct.(2)Where two or more Benches are functioning at any place, the President, or in his absence the senior amongst the Vice-Presidents present, or in their absence the senior most member present, may transfer an appeal or application from one Bench to another.
