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2020 ] APPELLATE AUTHORITY UNDER CUSTOMS ACT A9

(5) On the disposal of the appeal, the Commissioner (Appeals) shall
communicate the order passed by him to the appellant, the adjudicating authori-
ty and the Chief Commissioner of Customs and the Commissioner of Customs.
Appellate Tribunal - Section 129
(1) The Central Government shall constitute an Appellate Tribunal to
be called the Customs, Excise and Service Tax Appellate Tribunal consisting of as
many judicial and technical members as it thinks fit to exercise the powers and
discharge the functions conferred on the Appellate Tribunal by this Act.
(2) A judicial member shall be a person who has for at least ten years
held a judicial office in the territory of India or who has been a member of the
Indian Legal Service and has held a post in Grade I of that service or any equiva-
lent or higher post for at least three years, or who has been an advocate for at
least ten years.
(2A) A technical member shall be a person who has been a member of
the Indian Customs and Central Excise Service, Group A, and has held the post
of Commissioner of Customs or Central Excise or any equivalent or higher post
for at least three years.
(3) The Central Government shall appoint -
(a) a person who is or has been a Judge of a High Court; or
(b) one of the members of the Appellate Tribunal, to be the Pres-
ident thereof.
(4) The Central Government may appoint one or more members of the
Appellate Tribunal to be the Vice-President, or, as the case may be, Vice-
Presidents, thereof.
(5) A Vice-President shall exercise such of the powers and perform
such of the functions of the President as may be delegated to him by the Presi-
dent by a general or special order in writing.
(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 Tribu-
nal.
(7) The qualification, appointment, term of office, salaries and allow-
ances, resignation, removal and other terms and conditions of service of the Pres-
ident, Vice-President or other Members of the Appellate Tribunal appointed after
the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be
governed by the provisions of Section 184 of that Act :
Appeals to the Appellate Tribunal - Section 129A
(1) Any person aggrieved by any of the following orders may appeal to
the Appellate Tribunal against such order and appeal shall be filed in Form No.
C.A-3.
(a) a decision or order passed by the Commissioner of Customs as an
adjudicating authority;
(b) an order passed by the Commissioner (Appeals) under Section
128A;
(c) an order passed by the Board or the Appellate Commissioner of
Customs under Section 128, as it stood immediately before the ap-
pointed day;
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