Appellate Tribunal procedure governs bench composition, single-member disposal, majority decisions, and civil court-like powers. The Appellate Tribunal exercises its powers through Benches constituted by the President, ordinarily consisting of one judicial member and one technical member. In specified matters, a member may sit singly and dispose of cases within the prescribed monetary limit, excluding disputes involving rate of duty or value for assessment. Differences in opinion are decided by majority, or referred to the President if equally divided. The Tribunal may regulate its own procedure, exercise civil court-like powers for discovery, attendance, documents and commissions, and its proceedings are treated as judicial proceedings for specified legal purposes.
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.
The Appellate Tribunal exercises its powers through Benches constituted by the President, ordinarily consisting of one judicial member and one technical member. In specified matters, a member may sit singly and dispose of cases within the prescribed monetary limit, excluding disputes involving rate of duty or value for assessment. Differences in opinion are decided by majority, or referred to the President if equally divided. The Tribunal may regulate its own procedure, exercise civil court-like powers for discovery, attendance, documents and commissions, and its proceedings are treated as judicial proceedings for specified legal purposes.
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