Appeals against anti dumping, subsidy or safeguard determinations go to the Appellate Tribunal with fees and time limits. Appeal to the Customs, Excise and Service Tax Appellate Tribunal lies against determinations or reviews on subsidy, dumping or imports causing or threatening serious injury requiring safeguard duty; appeals must comply with the prescribed filing period and fee, though the Tribunal may admit late appeals for sufficient cause. The Tribunal may confirm, modify or annul the determination after hearing parties, apply specified procedural provisions of the Customs Act, and hear appeals via a Special Bench including the President, a judicial member and a technical member.