Section 194: Appellate Tribunal

6,71,76,81[194. Appellate Tribunal.- (1) There shall be established a Customs Appellate Tribunal, hereinafter called as the Appellate Tribunal to exercise jurisdiction, powers and perform functions conferred upon it under this Act. (2) The Appellate Tribunal shall consist of members who shall be appointed by the Federal Government in such numbers, in accordance with such procedure and on such terms and conditions as the Federal Government may prescribe by rules, which shall be made and take effect notwithstanding anything contained in section 219 of this Act or the Federal Public Service Commission Ordinance, 1977 (XLV of 1977) or any other law or rules, for the time being in force: Provided that the existing members including Chairman of the Appellate Tribunal shall continue to hold office, on the same terms and conditions as applicable to them prior to the commencement of the Finance Act, 2024, till the completion of their term of office unless removed earlier on the grounds provided in the proviso to sub-section (5). (3) A person shall be eligible to be appointed as a member of the Appellate Tribunal, if he- (a) is an advocate of a High Court for not less than fifteen years having expertise in Customs Laws and experience of pleading at least fifty Customs cases at various forums; and possesses such other qualifications as may be prescribed by rules; (b) is an officer of the Customs Service of Pakistan in BS-21 or above; or (c) is an officer of the Customs Service of Pakistan in BS-20, having served in such grade for three years or more. (4) The Federal Government shall appoint any member possessing qualifications provided in clause (a) of sub-section (3) as Chairman of the Appellate Tribunal. The Chairman shall hold office for a period of three years provided that the Federal Government may reappoint the Chairman for such further term or terms as it may deem appropriate. (5) The members including, the Chairman shall cease to hold office on attaining the age of sixty-two years provided that the members falling under clauses (b) and (c) of sub-section (3) shall cease to hold office on attaining the age of superannuation, under the law regulating their service: Provided that a member including the Chairman may be removed by the Federal Government, on the recommendation of performance review committee, to be constituted by the rules made under sub-section (2), at any time before the expiry of his term or attaining the age of superannuation, as the case may be, on grounds, inter- alia, of inefficiency or misconduct, as prescribed by the rules made under sub-section (2).]

Effective date: 1969-03-03

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