APPEALS AND REVISION
1[196. (1) The Government shall constitute an Appellate Tribunal to be called the Customs, Excise and VAT Appellate Tribunal which shall consist of as many members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.
(2) A person shall not be appointed as a member of the Customs, Excise and VAT Appellate Tribunal unless—
(a) he was or is a member of the Board or holds the current charge of a member of the Board; or
(b) he is a commissioner of Customs, Excise & VAT having experience of at least one year; or
(c) he is, was or has been a District Judge.
(3) The Government shall appoint one of the members of the Appellate Tribunal to be the President thereof, who is a member of the Board or holds the current charge of a member of the Board. ]