UNION OF INDIA AND ANR. vs PARAS LAMINATES (P) LTD.

The Supreme Court held that Section 129-C of the Customs Act, 1962 empowers the President of the Tribunal to constitute larger Benches to resolve conflicts in opinion among members. The Court clarified that while a Tribunal's jurisdiction is limited to statutory powers, it possesses incidental powers necessary for effective functioning. The Court allowed the appeal, affirming that the President's authority to refer cases to a larger Bench is essential for the Tribunal's healthy operation, even when earlier decisions are in doubt.