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Issues: Whether, in view of Section 129(6) of the Customs Act, 1962, a former Member of the Appellate Tribunal can appear, act or plead before the Tribunal, and whether the Vakalatnama of the newly engaged advocate could be taken on record.
Analysis: The order records that Section 129(6) imposes a statutory bar on a former President, Vice-President or Member from appearing before the Appellate Tribunal after ceasing to hold office. It also notes that the definition of "Appellate Tribunal" in Section 2(1)(b) covers the Customs, Excise and Service Tax Appellate Tribunal, and therefore the embargo applies across its Benches in India. On that basis, the Vakalatnama of the incoming counsel was directed to be taken on record and the earlier counsel was relieved.
Outcome: No final adjudication on the substantive appeal was made; the matter was adjourned after recording the change of counsel.