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of <h1>Section 129C of Customs Act: Tribunal Procedures, Bench Formation, and Powers Similar to Civil Court</h1> Section 129C of the Customs Act, 1962 outlines the procedure for the Appellate Tribunal. The Tribunal's powers are exercised by Benches formed by the President, each comprising a judicial and a technical member. In certain cases, a single member may dispose of cases involving goods confiscation or disputes with a duty or penalty not exceeding fifty lakh rupees. If Bench members disagree, the President resolves the issue. The Tribunal can regulate its procedures and has powers similar to a civil court for discovery, enforcing attendance, and document production. Proceedings are considered judicial under the Indian Penal Code.
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