Customs Act, 1969

CHAPTER-XIX

APPEALS AND REVISIONS

Customs Act, 1969 CHAPTER-XIX APPEALS AND REVISIONS From: 2023-08-01 - To: 0000-00-00 1,2,3[194. Appellate Tribunal.- (1) There shall be established an Appellate Tribunal to be called the Customs Appellate Tribunal to exercise the powers and perform the functions conferred on the Customs Appellate Tribunal by this Act. (2) The Customs Appellate Tribunal shall consist of a chairman and such other judicial and technical members who shall be appointed in such numbers and in such manner as the Prime Minister may prescribe by rules, which may be made and shall take effect notwithstanding anything contained in section 219 or any other law or rules for the time being in force. (3) No person shall be appointed as judicial member of the Customs Appellate Tribunal unless he- (a) has been a judge of a High Court; (b) is or has been a District Judge; or (c) is an advocate of a High Court with a standing of not less than ten years; or (d) possesses such other qualification as may be prescribed under sub-section (2) of this section. (4) No person shall be appointed as a technical member of a Customs Appellate Tribunal, unless he- (a) is an officer of the Pakistan Customs Service equivalent in rank to that of member of the Board or Chief Collector of Customs or Director General; or (b) is a Collector or Director or Chief of the Board having not less than three years’ experience in that position. (5) The constitution, functioning of benches and procedure of the Customs Appellate Tribunal shall be regulated by rules which the Prime Minister may prescribe. (6) The rules in respect of the matters covered under this section made prior to commencement of the Tax Laws (Second Amendment), Act, 2020 shall continue in force unless amended or repealed.] ____________________________________________________________ 1-Substituted by the Finance Act, 1989 (V of 1989), S.5(6), page 108. At the time of substitution section 194 was as under:- “194. Deposit, pending appeal, of duty demanded or penalty levied.- (1) Any person desirous of appealing under section 193 against any decision or order relating to any duty demanded in respect of goods which have ceased to be under the control of customs…