Section Text
(1) The Central Governmentshall constitute an Appellate Tribunal to be called the Customs, Excise and 1 [ServiceTax] Appellate Tribunal consisting of as manyjudicial and technical members as it thinks fit to exercise the powers anddischarge the functions conferred on the Appellate Tribunal by this Act.
2 [(2) A judicial member shallbe a person who has for at least ten years held a judicial office in theterritory of India or who has been a member of the 3 [IndianLegal Service] and has held a post in Grade I of that service or any equivalentor higher post for at least three years, or who has been an advocate for atleast ten years.
Explanation.-- For the purposes of thissub-section,--
(i) in computing theperiod during which a person has held judicial office in the territory of India,there shall be included any period, after he has held any judicial office,during which the person has been an advocate or has held the office of a memberof a Tribunal or any post, under the Union or a State, requiring specialknowledge of law;
(ii)in computing the period during which a person has been advocate, there shall beincluded any period during which the person has held a judicial office, or theoffice of a member of a Tribunal or any post, under the Union or a State,requiring specialknowledge of law after he became an advocate.
(2A) A technical member shall be a person who hasbeen a member of the Indian Customs and Central Excise Service, Group A, andhas held the post of 4 [Commissioner of Customs] or Central Excise or anyequivalent or higher post for at least three years.]
5 [(3) The Central Governmentshall appoint--
(a) a person who is orhas been a Judge of a High Court; or
(b) one of the membersof the Appellate Tribunal,
to be the President thereof.]
(4) The Central Governmentmay appoint one or more members of the Appellate Tribunal to be theVice-President, or, as the case may be, Vice-Presidents, thereof.
6 [***]
(5) 7 [8 [AVice-President]] shall exercise such of the powers and perform such of thefunctions of the President as may be delegated to him by the President by ageneral or special order in writing.
9[(6) On ceasing to hold office, the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal.]
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1.Substituted by Act 32 of 2003, section 119, for "Gold (Control)" (w.e.f.14-5-2003).
2.Substituted by Act 21 of 1984, section 39, for sub-section (2) (w.e.f.11-5-1984).
3.Substituted by Act 32 of 2003, section 119, for "Central LegalService" (w.e.f. 14-5-2003).
4.Substituted by Act 22 of 1995, section 50, for "Collector of Customs"(w.e.f. 26-5-1995).
5.Substituted by Act 33 of 1996, section 65, for sub-section (3) (w.e.f.28-9-1996).
6.Sub-section (4A) inserted by Act 21 of 1984, section 39 (w.e.f. 11-5-1984) andomitted by Act 32 of 2003, section 119 (w.e.f. 14-5-2003).
7.Substituted by Act 21 of 1984, section 39, for "The Vice-President" (w.e.f.11-5-1984).
8.Substituted by Act 32 of 2003, section 119, for "The Senior Vice-Presidentor a Vice-President" (w.e.f. 14-5-2003).
9. Inserted by the Finance Act, 2007.