Appellate Tribunal governance defines member eligibility, leadership roles, practice restrictions, and service conditions under tribunal reform law. Section 129 establishes the Customs, Excise and Service Tax Appellate Tribunal and prescribes eligibility for judicial and technical members. Judicial ... Summary
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Appellate Tribunal governance defines member eligibility, leadership roles, practice restrictions, and service conditions under tribunal reform law.
Section 129 establishes the Customs, Excise and Service Tax Appellate Tribunal and prescribes eligibility for judicial and technical members. Judicial eligibility is based on specified judicial, legal-service, or advocacy experience, while technical eligibility requires senior Indian Customs and Central Excise Service experience. The President may be a serving or former High Court Judge or a Tribunal member, and Vice-Presidents may exercise delegated presidential functions. Former office-holders cannot appear before the Tribunal. Service conditions and reappointment eligibility are governed by the Tribunals Reforms Act, 2026.
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