Customs Act, 1969

CHAPTER-XIX

APPEALS AND REVISIONS

Customs Act, 1969 CHAPTER-XIX APPEALS AND REVISIONS From: 2023-08-01 - To: 0000-00-00 194C. Procedure of Appellate Tribunal.- (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the Chairman from amongst the members thereof. (2) Subject to the provisions contained in sub-sections (3) and (4), a Bench shall consist of one judicial member and one technical member. (3) Every appeal against a decision or order 1[deciding a case involving duty, tax, penalty or fine exceeding five million rupees] shall be heard by a Special Bench constituted by the Chairman for hearing such appeals and such Bench shall consist of not less than two members and shall include at least one judicial member and one technical member 2[:] 3[Provided that the Chairman may, for reasons to be recorded in writing, constitute Benches including special Benches consisting of - (a) two or more technical members; or (b) two or more judicial members: 4[Omitted] 5[(3A) Notwithstanding anything contained in sub-sections (2) and (3), the Chairman may constitute as many Benches consisting of a single member as he may deem necessary to hear such cases or class of cases as the Federal Government may, by order in writing, specify. 6[(4) The Chairman or any other member of the Appellate Tribunal authorized in this behalf by the Chairman may, sitting singly, dispose of any case which has been allotted to the bench of which he is a member where- (a) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 181; or (b) 7b[Omitted] 8[(c) in any disputed case, the difference in duty or tax involved or the duty or tax involved, or the amount of fine or penalty involved does not exceed 9,10[five] million rupees.] (5) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the Chairman for hearing on such point or points by one or more of the other…