Section 129B. Orders of Appellate Tribunal – Customs Act, 1962

Customs Act, 1962 — Chapter XV: Appeals

129B. Orders of Appellate Tribunal

1. The Appellate Tribunal may, after giving the parties an opportunity of being heard, pass orders confirming, modifying or annulling the decision/order appealed against, or may refer the case back to the authority that passed it, with directions.
2. The Tribunal may amend any order passed by it to rectify a mistake apparent from the record, within six months from the date of the order, if the mistake is brought to its notice.
3. The Tribunal shall send a copy of every order to the parties and the jurisdictional Principal Commissioner/Commissioner.
4. Save as otherwise provided, orders of the Tribunal are final.
5. The Tribunal shall, where practicable, hear and decide every appeal within three years from the date of filing.