Section 129 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 129 creates the forum that hears second appeals in customs: the Customs, Excise and Service Tax Appellate Tribunal, commonly shortened to CESTAT. It says that the Central Government constitutes it, who qualifies as a judicial or technical member, who appoints the President and Vice-Presidents, and how service conditions are governed. This article follows the text on the CBIC portal updated to 30 March 2022.
The Central Government shall constitute an Appellate Tribunal called the Customs, Excise and Service Tax Appellate Tribunal, with as many judicial and technical members as it thinks fit. A judicial member needs at least ten years in judicial office or as an advocate, or the stated service in the Indian Legal Service. A technical member is drawn from the Indian Customs and Central Excise Service, Group A, with at least three years in the post of Principal Commissioner or Commissioner or an equivalent or higher post. The President is a High Court Judge or a Tribunal member.
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts are not in that copy; check any later change to section 129 before acting.
What the section does and does not do
Section 129 is about the body, not about the appeal. It tells you who sits on the Tribunal and how it is led. The right to appeal to it, the time limit, the fee and the orders it can pass are in sections 129A and 129B, covered in our articles on section 129A and section 129B. The procedure and Benches are in section 129C. If you are preparing a second appeal and want help understanding the forum, our legal dispute resolution team can assist.
Printing points: sub-section (4) is run on after sub-section (3) in the copy ("to be the President thereof.] (4) The Central Government may appoint..."), and sub-section (4A) is printed as omitted.
Sub-section (1): constitution
"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."
Three points: the Tribunal is constituted by the Central Government; it consists of judicial and technical members; and its number is left to the Government. The words "Service Tax" replaced "Gold (Control)" by the Finance Act, 2003 (32 of 2003), with effect from 14.05.2003, per the footnote.
Sub-section (2): the judicial member
A judicial member "shall be a person who":
| Route | Requirement |
|---|---|
| Judicial office | Has for at least ten years held a judicial office in the territory of India |
| Indian Legal Service | Has been a member of the 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 |
| Advocate | Has been an advocate for at least ten years |
The footnotes record that sub-section (2) was substituted by the Finance Act, 1984 (21 of 1984), with effect from 11.05.1984, and that "Indian Legal Service" replaced "Central Legal Service" by the Finance Act, 2003, with effect from 14.05.2003.
The Explanation has two limbs for counting periods:
- In computing the period of judicial office, any period after he has held 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, is included.
- In computing the period as advocate, any period during which the person has held 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, is included.
So the counting is generous across judicial, tribunal and law-related posts.
Sub-section (2A): the technical member
"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 Principal Commissioner of Customs or Commissioner of Customs or Central Excise or any equivalent or higher post for at least three years." The words naming the Principal Commissioner were substituted by the Finance (No.2) Act, 2014 (25 of 2014), with effect from 06.08.2014, per the footnote.
Sub-sections (3) to (5): leadership
- President (sub-section (3)). The Central Government shall appoint as President "a person who is or has been a Judge of a High Court" or "one of the members of the Appellate Tribunal". Sub-section (3) was substituted by the Finance (No.2) Act, 1996 (33 of 1996), with effect from 28.09.1996, as the footnote prints.
- Vice-Presidents (sub-section (4)). The Central Government may appoint one or more members to be the Vice-President, or Vice-Presidents.
- Delegation (sub-section (5)). 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."
Example: if the President delegates a function to a Vice-President by a written general or special order, the Vice-President performs it. A delegation that is not in writing does not meet the words of sub-section (5).
Sub-section (6): no appearing after office
"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." It was inserted by the Finance Act, 2007 (22 of 2007), with effect from 11.05.2007, per the footnote. The bar is permanent as worded: it speaks of appearing, acting or pleading before the Appellate Tribunal after leaving office.
Sub-section (7): service conditions
Notwithstanding anything in the Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and other terms and conditions of service of the President, Vice-President or other Members appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017 "shall be governed by the provisions of section 184 of that Act". The proviso keeps persons appointed before that commencement under this Act and its rules, as if section 184 of the Finance Act, 2017 had not come into force. The footnote says sub-section (7) was inserted by the Finance Act, 2017 (7 of 2017), with effect from 26-5-2017. This article states nothing more about the Finance Act, 2017.
How it connects to the appeal route
An order of the Commissioner (Appeals) under section 128A, or of a Principal Commissioner or Commissioner as adjudicating authority, can reach the Tribunal under section 129A. Our articles on section 128 and section 128A describe the first appeal. For the whole route see Customs appeal process: Commissioner (Appeals), CESTAT and the High Court.
Practical points
- Treat section 129 as the answer to "who is the Tribunal", and sections 129A to 129C as the answer to "how do I go there".
- Where a question arises on service conditions of members appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017, the Act points to section 184 of that Act.
- Remember that former members cannot appear, act or plead before the Tribunal.
Need help with an appeal before the Appellate Tribunal?
Knowing the forum is only the start; the grounds, the paper book and the timetable decide how an appeal goes. Our team can help you plan the appeal and prepare the papers through legal dispute resolution for customs matters, well before the filing period ends.
Key takeaways
- The Central Government constitutes the Customs, Excise and Service Tax Appellate Tribunal with judicial and technical members.
- A judicial member needs ten years of judicial office or as an advocate, or the stated Indian Legal Service service; a technical member comes from Group A of the Indian Customs and Central Excise Service with three years in the stated posts.
- The President is a High Court Judge or a member of the Tribunal; Vice-Presidents may be appointed and may be delegated powers in writing.
- Former members may not appear, act or plead before the Tribunal.
- Service conditions of members appointed after the stated commencement are governed by section 184 of the Finance Act, 2017.
Read next
- Section 129A: appeals to the Appellate Tribunal
- Section 129B: orders of the Appellate Tribunal and rectification
- Section 129C: procedure and benches of the Appellate Tribunal
- How to file a customs appeal before CESTAT
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.