https://www.taxtmi.com/acts?id=1148 The Appellate Tribunal exercises its powers through Benches constituted by the President, ordinarily consisting of one judicial member and one technical member. In specified matters, a member may sit singly and dispose of cases within the prescribed monetary limit, excluding disputes involving rate of duty or value for assessment. Differences in opinion are decided by majority, or referred to the President if equally divided. The Tribunal may regulate its own procedure, exercise civil court-like powers for discovery, attendance, documents and commissions, and its proceedings are treated as judicial proceedings for specified legal purposes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 15:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1148 The Appellate Tribunal exercises its powers through Benches constituted by the President, ordinarily consisting of one judicial member and one technical member. In specified matters, a member may sit singly and dispose of cases within the prescribed monetary limit, excluding disputes involving rate of duty or value for assessment. Differences in opinion are decided by majority, or referred to the President if equally divided. The Tribunal may regulate its own procedure, exercise civil court-like powers for discovery, attendance, documents and commissions, and its proceedings are treated as judicial proceedings for specified legal purposes. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1148