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of <h1>Appellate Tribunal can amend orders to rectify mistakes within six months under Customs Act, 1962. Appeals resolved in three years.</h1> The Appellate Tribunal under the Customs Act, 1962, is empowered to confirm, modify, annul, or return a decision for fresh adjudication after hearing the parties involved. It can grant adjournments up to three times per party and amend orders to rectify apparent mistakes within six months, provided it does not increase liability without notice. Appeals should ideally be resolved within three years, and all orders are final unless specified otherwise in sections 130 or 130E. Copies of orders are sent to the relevant customs authorities and the parties involved.
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