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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appellate Tribunal constitution and member qualifications define judicial and technical eligibility and governance consequences.</h1> The Central Government shall constitute the Customs, Excise and Service Tax Appellate Tribunal with judicial and technical members. Judicial members require specified judicial or advocacy experience with inclusive computation rules; technical members require senior Group A Customs and Central Excise service experience. The Government appoints the President and may appoint Vice-Presidents who exercise delegated powers. Members cannot appear before the Tribunal after ceasing office. Qualifications and terms for post-2021 appointees are governed by the Tribunal Reforms Act, 2021, with transitional provisions for earlier appointees.

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