Section 129C - Procedure of Appellate Tribunal

Appellate Tribunal bench procedure permits single-member disposal of cases below a prescribed monetary threshold for fines or duties.

Section 129C authorises the President to constitute Benches of the Appellate Tribunal, normally with one judicial and one technical member, and permits single-member disposal of cases within a prescribed monetary threshold. It sets majority-rule decision-making and referral to the President when members are equally divided. The Tribunal may regulate its own procedure and has specific civil-court powers under the Code of Civil Procedure for discovery, attendance, document production and commissions. Proceedings are deemed judicial and the Tribunal is treated as a civil court for specified penal and criminal procedure provisions.