{field 10} {field 4}

At this stage, my attention stands drawn to note sheet order dated 05.03.2019 passed by the Division Bench, transferring the matter to single Member Bench. On going through the same, it is seen that the Division Bench has only referred to the amount of duty involved and by observing that since the same is less than Rs. 2 lakhs, the matter pertains to single Member Bench. It seems that attention of the Bench was not drawn to the rate of duty involved, in which case the amount involved is of no consequence. As such, I am of the strong view that the matter needs to be heard by Division Bench.