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Appellate Tribunal

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..... Appellate Tribunal by this Act. (2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the Indian Legal Service and has held a post in Grade I of that service or any equivalent or higher post for at least three years, or who has been an advocate for at least ten years. Explanation. - For the purposes of .....

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..... and has held the post of 2[Principal Commissioner of Customs or] Commissioner of Customs or Central Excise or any equivalent or higher post for at least three years. (3) The Central Government shall appoint - (a) a person who is or has been a Judge of a High Court; or (b) one of the members of the Appellate Tribunal, to be the President thereof. (4) The Central Government may appoint one or mo .....

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..... unal Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act]: Provided 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 i .....

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