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of <h1>Central Govt to Establish Tribunal Under Section 129 of Customs Act; Members Must Meet Specific Qualifications</h1> Section 129 of the Customs Act, 1962 mandates the Central Government to establish the Customs, Excise, and Service Tax Appellate Tribunal, comprising judicial and technical members. Judicial members must have held a judicial office in India for ten years or been an advocate or legal service member with equivalent experience. Technical members should have served as Principal Commissioner or Commissioner in the Indian Customs and Central Excise Service for at least three years. The government appoints a High Court Judge or Tribunal member as President and may appoint Vice-Presidents. Post-appointment, members cannot appear before the Tribunal. Terms for appointments made after the Tribunal Reforms Act, 2021, are governed by its provisions.
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