Appellate Tribunal
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....who has been an advocate for at least ten years. Explanation.-For the purposes of this sub-section,- (i) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period, after he has held any judicial office, during which the person has been an advocate or has held the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law; (ii) in computing the period during which a person has been an advocate, there shall be included any period during which the person has held a judicial office, or the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law afte....
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....rovided that the President. Vice-President and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.] *************** NOTES:- 1. Substituted vide Section 50 readwith Fifth Schedule of the Finance (No. 2) Act, 1980 w.e.f. 11-10-1982 (Notified vide Notification No. G.S.R. 597(E) dated 11-10-1982) before it was read as, "129. Deposit, pending appeal, of duty demanded or penalty levied. (1) Where the decision or order appealed against relates to an....
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....vide Section 39 of the Finance Act, 1984 w.e.f. 11-05-1984 4. Substituted vide Section 39 of the Finance Act, 1984 w.e.f. 11-05-1984 before it was read as, "The Vice-President" 5. Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector of Customs" 6. Substituted vide Section 65 of the Finance (No. 2) Act, 1996 w.e.f. 28-09-1996 before it was read as, "(3) The Central Government shall appoint one of the members of the Appellate Tribunal to be the President thereof." 7. Substituted vide Section 119 of the Finance Act, 2003 w.e.f. 14-05-2003 before it was read as, ....
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