Section 129C. Procedure of Appellate Tribunal

Bare Act

Procedure of Appellate Tribunal. —

(1) The powers and functions of the Appellate Tribunal may be exercised anddischarged by Benches constituted by the President from amongst the membersthereof.

(2) Subject to the provisions contained in sub-section (4), a Bench shall consist of onejudicial member and one technical member.

(3)[Omitted]

(4) The President or any other member of the Appellate Tribunalauthorised in this behalf by the President may, sitting singly, dispose of anycase which has been allotted to the Bench of which he is a member where -

(a) the value of the goods confiscated without option havingbeen given to the owner of the goods to pay a fine in lieu of confiscationunder section 125; or

(b) in any disputed case, other than a case where thedetermination of any question having a relation to the rate of duty of customsor to the value of goods for purposes of assessment is in issue or is one ofthe points in issue, the difference in duty involved or the duty involved; or

(c) the amount of fine or penalty involved, does not exceed fifty lakh rupees.

(5) If the members of a Bench differ inopinion on any point, the point shall be decided according to the opinion ofthe 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 make a referenceto the President who shall either hear the point or points himself or refer thecase for hearing on such point or points by one or more of the other members ofthe Appellate Tribunal and such point or points shall be decided according to theopinion of the majority of these members of the Appellate Tribunal who haveheard the case, including those who first heard it.

(6) Subject to the provisions of this Act, the Appellate Tribunalshall have power to regulate its own procedure and the procedure of the Benchesthereof in all matters arising out of the exercise of its powers or of thedischarge of its functions, including the places at which the Benches shallhold their sittings.

(7) The Appellate Tribunal shall, for the purposes of dischargingits functions, have the same powers as are vested in a court under the Code ofCivil Procedure, 1908 (5 of 1908), when trying a suit in respect of thefollowing matters, namely:-

(a) discovery and inspection;

(b) enforcing the attendance of any person and examining him onoath;

(c) compelling the production of books of account and otherdocuments; and

(d) issuing commissions.

(8) Any proceeding before the Appellate Tribunal shall be deemed tobe a judicial proceeding within the meaning of sections 193 and 228 and for thepurpose of section 196 of the Indian Penal Code (45 of 1860), and the AppellateTribunal shall be deemed to be a Civil Court for all the purposes of section195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).