Procedure of Appellate Tribunal [Section 129C]:

The powers and functions of the Appellate Tribunal are to be exercised and discharged by the Benches constituted by the President of the Tribunal and such benches would be formed from amongst the members of the Appellate Tribunal. [Sub-section (1)]

Under sub-section (2) to Section 129C, it is provided that such bench shall consist of one judicial member and one technical member.

However, under sub-section (4) an exception to the above is provided that the President or any other member of the Appellate Tribunal authorized in this behalf by the President may sit singly and dispose of any case which has been allotted to the bench of which he is a member, subject to the condition that

(i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under Section 125;

(ii) in any other disputed case other than case of determination of any question relating to the rate of duty of customs or to the value of goods for the purpose of assessment is in issue or is one of the points in issue the difference in duty involved or the duty involved

(iii) the amount of fine or penalty involved does not exceed ` 50 lakh.

If the members of the Bench differ in opinion on any point, such point shall be decided according to the opinion of the majority, if there is a majority. If the members are equally divided, they shall state the point on which they differ and make reference to the President, who will either hear himself or refer the case for hearing on such point and shall be decided according to the opinion of the majority of these members including those who heard it first.

Any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding and the Appellate Tribunal shall be deemed to be a Civil Court.