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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1996 amends Customs Act, Section 129; outlines qualifications for Appellate Tribunal President appointment.</h1> Section 129 of the Customs Act has been amended by the Finance (No. 2) Act, 1996, replacing sub-section (3). The new provision mandates that the Central Government appoint either a person who is or has been a Judge of a High Court or one of the members of the Appellate Tribunal to serve as the President of the Tribunal. This amendment pertains to the appointment and qualifications required for the leadership of the Appellate Tribunal in matters related to customs and indirect taxes.
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