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Dear Professional Colleagues,

Greetings of the Day !

The Central Board of Indirect taxes and Customs has issued a Public Notice 01/2022 dated December 13, 2022, regarding the constitution of Customs, Central Excise & Service Tax Settlement Commission Benches at Delhi, Mumbai, Chennai, and Kolkata.


  • The four benches of the Customs, Central Excise and Service Tax Settlement Commission, situated at Delhi (Principal Bench), Mumbai, Kolkata, and Chennai were lacking Quorum since December 08, 2019.
  • On April 07, 2022,  a grievance was raised in the case of Yashpal Singh Vs Union of India [W.P.(C) 5757/2022] (Delhi High Court) with regard to the non-appointment of ‘member’ in the various Benches of the Settlement Commission in terms of Section 32 of the Central Excise Act, 1944. In the aforesaid case the following directions were issued by Delhi High Court :

Ø  The process of appointment of Chairman and one Member for the Principal Bench at Delhi and appointment of Vice-Chairman and one Member for the Additional Bench at Mumbai was to be completed within six weeks.


Public notice

In exercise of the powers conferred under Section 32 A (4) of the Central Excise Act, 1944, the Competent Authority have constituted the benches in the Commission as under :



Members (Sh.)


Principal Bench, New Delhi

i)  Sandeep Kumar, Chairman

ii)  Alok Tewari, Member


Additional Bench, Chennai

i)  Sandeep Kumar, Chairman

ii)   Alok Tewari, Member


Additional Bench, Mumbai

i)  Alok Tewari, Member (Presiding Officer)

ii)  Hitesh Ajit Shah, Member


Additional Bench, Kolkata

i)  Alok Tewari, Member (Presiding Oficer)

ii)  ii) Hitesh Ajit Shah, Member

Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at

Best regards,



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