Appellate Tribunal
Section 129 of the Customs Act, 1962 deals with appellate Tribunal. The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and [Service Tax] Appellate Tribunal consisting of as many judicial and technical members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act. The Act came into force on 01 Feb 1963.
(1) The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and 1[Service Tax] Appellate Tribunal consisting of as many judicial and technical members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.
2[(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 3[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 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 after he became an advocate.]
(2A) A technical member shall be a person who has been a member of the Indian Customs and Central Excise Service, Group A, and has held the post of 4[Principal Commissioner of Customs or Commissioner of Customs] or Central Excise or any equivalent or higher post for at least three years.]
5[(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 more members of the Appellate Tribunal to be the Vice-President, or, as the case may be, Vice-Presidents, thereof.
6* * * * *
(5) 7[A Vice-President] shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.
8[(6) On ceasing to hold office, the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal.]
9[(7) Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President or other Members of the Appellate Tribunal appointed after the commencement of 10[the Tribunal 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 (7 of 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.]
Section 129, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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N. K. Bajpai vs Union of India
Court's Decision & Legal Precedent
Section 129(6) of the Customs Act, 1962, which prohibits former members of the Customs, Excise and Service Tax Appellate Tribunal from appearing, acting or pleading before the tribunal, is a valid and reasonable restriction on the fundamental right to practice profession under Article 19(1)(g) of the Constitution. The restriction is justified by the legitimate public interest in maintaining judicial integrity, preventing appearance of bias, and enhancing public confidence in the tribunal's functioning. The restriction is not absolute as it only bars practice before CESTAT while leaving other forums open, and it can be applied retrospectively as it is prospective in operation and merely a criterion for eligibility rather than a punitive measure.
On this section: Core provision under challenge prohibiting former tribunal members from appearing before CESTAT; Court upheld as valid and reasonable restriction
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Union of India vs I. T. A. T. Bar Association
Court's Decision & Legal Precedent
Parliament has the power to transfer appellate jurisdiction from High Courts to an alternative court or tribunal, but in doing so it must ensure that the newly created court or tribunal conforms with the salient characteristics, standards, and safeguards of the court sought to be substituted. When the jurisdiction transferred involves deciding substantial questions of law (a core function historically performed by superior courts), the tribunal must possess member qualifications equivalent to High Court judges, provide equivalent independence safeguards, appointment procedures conforming to constitutional standards, and adequate tenure protection. The tribunal cannot be placed under control of the Government (which is invariably a party to tax disputes). The NTT Act fails these requirements and is therefore unconstitutional.
On this section: Appellate Tribunal jurisdiction and reference to High Court procedures were analyzed as part of the jurisdictional framework
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Mustan Taherbhai vs Commnr. of Central Excise & Customs
Court's Decision & Legal Precedent
When a tribunal or court has been specifically directed by the Supreme Court to reconsider a matter by first establishing the foundational facts and then applying law in light of those facts, the tribunal must comply with such directions through fresh and genuine consideration, notwithstanding its earlier views on the matter. In cases involving customs duty on Indian-manufactured vessels where excise duty has been paid at original clearance, the question of applicability of subsequent customs notifications and the legal fiction doctrine requires evaluation against the actual facts that the vessel was manufactured and cleared in India with excise duty payment, not merely applying legal fictions created by notifications without factual foundation. The Tribunal's failure to comply with supreme court remand directions constitutes vitiation of decision.
On this section: Rectification of mistakes in Tribunal orders; appellant filed applications under this section
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… or any other appropriate writ for quashing of the assessment order passed in the bill of entry no. 2083178 dated 16.02.2019 (Annexure-P5) being illegal arbitrary, against the principles of natural justice and in violation to the provisions of article 14 & 19 of the Constitution of India and against the provisions of Section 128 & 129 of the Customs Act, 1962; - b) Writ in the nature of certiorari/mandamus quashing the notification no. 05/2019-cus dated 16.02.2019 (Annexure-P7) being prospective and in contravention to the Notification no. 50/2017-cus. dated 30.06.2017 granting benefit of customs duty over and above NIL% as well as section 4 …
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… or any other appropriate writ for quashing of the assessment order passed in the bill of entry no. 2083178 dated 16.02.2019 (Annexure-P5) being illegal arbitrary, against the principles of natural justice and in violation to the provisions of article 14 & 19 of the Constitution of India and against the provisions of Section 128 & 129 of the Customs Act, 1962; - b) Writ in the nature of certiorari/mandamus quashing the notification no. 05/2019-cus dated 16.02.2019 (Annexure-P7) being prospective and in contravention to the Notification no. 50/2017-cus. dated 30.06.2017 granting benefit of customs duty over and above NIL% as well as section 4 …
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… or any other appropriate writ for quashing of the assessment order passed in the bill of entry no. 2083178 dated 16.02.2019 (Annexure-P5) being illegal arbitrary, against the principles of natural justice and in violation to the provisions of article 14 & 19 of the Constitution of India and against the provisions of Section 128 & 129 of the Customs Act, 1962; - b) Writ in the nature of certiorari/mandamus quashing the notification no. 05/2019-cus dated 16.02.2019 (Annexure-P7) being prospective and in contravention to the Notification no. 50/2017-cus. dated 30.06.2017 granting benefit of customs duty over and above NIL% as well as section 4 …
Made under this section, and citing it
5 instruments name this provision in its title or its text without being made under it.
- Notification No.38/2018-Cus(NT), dated 11.5.2018Notification 2018
- Handling of Cargo in Customs Areas Regulations, 2009Regulation 2009
- Customs House Agents Licensing Regulations, 2004.Regulation 2004
- Notification No.21/2004-Cus(NT), dated 23.02.2004Notification 2004
- Customs House Agents Licensing Regulations,1984Regulation 1984
Questions about Section 129
What have the courts held on Section 129 of the Customs Act?
N. K. Bajpai vs Union of India (15 Mar 2012) is the leading judgment on this section among those set out below: Core provision under challenge prohibiting former tribunal members from appearing before CESTAT; Court upheld as valid and reasonable restriction. Another 2 judgments on this section are set out below, all of them from the Supreme Court. They run from 2011 to 2014.
How do I find court cases under Section 129 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 129, section 129 Customs Act 1962, section 129 of the Customs Act. People searching for it also type customs act 129e. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 3 reported judgments on this section are set out on this page, beginning with N. K. Bajpai vs Union of India (15 Mar 2012).
What should I read with Section 129 of the Customs Act, and has it changed?
Its own text turns on Finance Act 184 (Qualifications, appointment, term and conditions of service, salary and allowances, etc., of Chairperson, Vice-Chairperson and Members, etc., of the Tribunal, Appellate Tribunal and other Authorities), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. 5 instruments name it without being made under it, most recently Notification No.38/2018-Cus(NT), dated 11.5.2018 (2018), then Handling of Cargo in Customs Areas Regulations, 2009 (2009).
When did Section 129 of the Customs Act come into force?
Section 129 of the Customs Act, cited as Customs Act 1962 129, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.