Appellate Tribunal constitution and member qualifications define judicial and technical eligibility and governance consequences. 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.