Procedure of Appellate Tribunal

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..... hall consist of one judicial member and one technical member. (3) ****** (4) The President or any other member of the Appellate Tribunal authorised in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where - (a) the value of the goods confiscated without option having been given to the owner of the goods to .....

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..... or hearing on such point or points by one or more of the other members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it. (6) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure .....

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..... 228 and for the purpose of section 196 of the Indian Penal Code (45 of 1860), and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974). ------------------------------------------ Notes:- 1. Substituted vide Finance Act, 2013, w.e.f. 10th May, 2013 , before it was r .....

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