Appellate Tribunal structure and member qualifications under customs law, including appointments, delegation, and service conditions. The Customs Act establishes an Appellate Tribunal with judicial and technical members, prescribes the eligibility criteria for each category, and requires the Central Government to appoint the President and may appoint Vice-Presidents. A Vice-President may exercise delegated powers of the President, and former office-holders are barred from appearing before the Tribunal. The service conditions of later appointees are governed by the Tribunal Reforms Act, 2021, subject to the saving for earlier appointees.
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Appellate Tribunal structure and member qualifications under customs law, including appointments, delegation, and service conditions.
The Customs Act establishes an Appellate Tribunal with judicial and technical members, prescribes the eligibility criteria for each category, and requires the Central Government to appoint the President and may appoint Vice-Presidents. A Vice-President may exercise delegated powers of the President, and former office-holders are barred from appearing before the Tribunal. The service conditions of later appointees are governed by the Tribunal Reforms Act, 2021, subject to the saving for earlier appointees.
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