Appellate Tribunal framework instituted: new Collector (Appeals) tier and structured procedures for customs, excise and gold appeals. The amendments create a unified appellate framework by establishing the Appellate Tribunal and a tier of Collector (Appeals), prescribing limitation periods, forms, fees and procedures for appeals from subordinate adjudicating authorities; specifying Tribunal composition (judicial and technical members), bench structures including Special Benches for rate/value questions, powers to confirm/modify/refer orders and rectify apparent mistakes, civil-court powers for evidence and compulsion, deposit requirements pending appeal with hardship exceptions, executive powers to call records and direct appeals, mechanisms for statements of case to High Courts and the Supreme Court, and transitional provisions for pending proceedings.