Customs Act, 1962 — Chapter XV: Appeals
129C. Procedure of Appellate Tribunal
- Subject to this Act, the powers and functions of the Appellate Tribunal may be exercised by Benches constituted by the President from among its members.
- A Bench ordinarily consists of one judicial and one technical member; the President may, for cases below a prescribed monetary limit, constitute a single-member Bench.
- If members of a Bench differ in opinion on any point, the point is decided by majority; if the members are equally divided, the President refers the point to one or more other members for hearing, and it is decided according to the opinion of the majority including those who first heard it.
- Subject to this Act, the Tribunal has power to regulate its own procedure and the procedure of Benches, including the places at which Benches hold their sittings.
- The Tribunal has, for discharging its functions, the same powers as vested in a court under the Code of Civil Procedure, 1908, in respect of matters such as summoning and enforcing attendance, requiring production of documents, and receiving evidence on affidavit.
