Section 129C 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 129C explains how the Appellate Tribunal works day to day. Its powers are exercised by Benches formed by the President, each ordinarily of one judicial member and one technical member; a single member may dispose of a case where the amounts do not exceed fifty lakh rupees; a difference of opinion is resolved by majority or by a reference to the President; and the Tribunal regulates its own procedure and has the powers of a civil court on stated matters. This article follows the text on the CBIC portal updated to 30 March 2022.
The Tribunal acts through Benches constituted by the President, each normally of one judicial and one technical member. The President or an authorised member may sit singly in a case where the confiscated goods value, the duty difference or the fine or penalty does not exceed fifty lakh rupees. If members differ, the majority prevails, or an equal division goes to the President. The Tribunal has the same powers as a court on discovery, attendance, production of documents and commissions.
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 129C before acting.
Where it fits
Section 129 constitutes the Tribunal, as explained in our article on section 129; sections 129A and 129B cover appeals and orders. Section 129C covers how the Tribunal sits and works. If your appeal is listed before a Bench and you want help planning the hearing, our legal dispute resolution team can assist. The copy prints some words joined ("anddischarged", "membersthereof"); the text is read as intended.
Sub-sections (1) and (2): Benches
"The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President from amongst the members thereof." Subject to sub-section (4), "a Bench shall consist of one judicial member and one technical member." The qualifications of each kind of member are in section 129. Sub-section (3) is printed as omitted; the footnote records its omission by the Finance Act, 1995 (22 of 1995), with effect from 26.05.1995, and the earlier wording is not explained.
Sub-section (4): single member
The President, or any other member authorised by the President, "may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where":
| Clause | Subject measured against the limit |
|---|---|
| (a) | The value of the goods confiscated without option having been given to the owner to pay a fine in lieu of confiscation under section 125 |
| (b) | In any disputed case, other than a case where a question relating to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved |
| (c) | The amount of fine or penalty involved |
The words that follow apply to all three clauses: "does not exceed fifty lakh rupees". The footnote records that "fifty lakh rupees" replaced "ten lakh rupees" by the Finance Act, 2013 (17 of 2013), with effect from 10.05.2013, and gives earlier figures. One date in that footnote is printed as "13.05.1953" for an Act of 1993; this is a printing slip and is flagged, not corrected.
Three points follow from the words: the power belongs to the President or a member authorised by him; it applies to a case allotted to the Bench of which that member is a part; and it does not extend to a case in which a rate-of-duty or valuation question is in issue, so far as clause (b) is concerned. Section 125 is covered in our article on sections 125 to 127.
Example with invented names: Parth Metals Ltd has an appeal where the fine and penalty together stay under the stated amount, and no question on rate of duty or valuation arises. The President or an authorised member may dispose of it sitting singly. If a valuation question is among the points in issue, clause (b) does not apply.
Sub-section (5): difference of opinion
The sub-section (substituted by the Finance Act, 1990 (12 of 1990), with effect from 31.05.1990, per the footnote) sets out three steps:
- If members of a Bench differ on any point, the point is decided according to the opinion of the majority, if there is a majority.
- If the members are equally divided, they state the point or points on which they differ and make a reference to the President.
- The President "shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other members of the Appellate Tribunal", and the point is decided according to the opinion of the majority of the members who have heard the case, including those who first heard it.
So a two-member Bench that is evenly divided does not close the matter; the point is referred, and a larger group decides it by majority.
Sub-section (6): the Tribunal's own procedure
"Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of the Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings." The condition is "subject to the provisions of this Act": where the Act prints a procedure, that procedure applies, and our articles on section 129A and section 129B cover those.
Sub-section (7): powers of a court
For discharging its functions, the Tribunal has "the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters":
- (a) discovery and inspection;
- (b) enforcing the attendance of any person and examining him on oath;
- (c) compelling the production of books of account and other documents; and
- (d) issuing commissions.
The reference to the Code of Civil Procedure, 1908 is quoted as printed. The reader should check the current procedural and penal law for the corresponding provision.
Sub-section (8): judicial proceedings and civil court
"Any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 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)." The references are quoted as printed, and this article says nothing about what the provisions named provide. Check the current procedural and penal law for the corresponding provisions.
What this means for a litigant
- Expect a two-member Bench in general, with a single member only where sub-section (4) allows.
- Where the Bench is divided, expect the point to go to the President.
- Because the Tribunal can compel documents and witnesses, keep books of account and records ready.
- The Tribunal's orders are final save as sections 130 and 130E provide; see our articles on section 130 and sections 130E and 130F.
Practical points
- Check the amounts against the stated limit and the rate-and-valuation exception to see whether a single member may hear the case.
- Prepare the paper book on the footing that the Tribunal can call for documents and examine persons on oath.
- Note that section 129C(6) leaves the Tribunal to regulate its procedure, subject to the Act, so check the rules of procedure that apply to your Bench.
Need help preparing for a Bench hearing?
How a Bench is formed and how a difference is resolved can shape a long appeal, and the preparation should start well before the listing date. Our team can help you plan the hearing and assemble the papers through legal dispute resolution for customs matters. See also how to file a customs appeal before CESTAT.
Key takeaways
- Benches are constituted by the President and ordinarily have one judicial and one technical member.
- A single member may dispose of a case where the stated amount does not exceed fifty lakh rupees, with an exception for rate-of-duty and valuation questions in clause (b).
- A majority decides; an equal division goes to the President.
- The Tribunal regulates its own procedure and has the stated powers of a civil court.
Read next
- Section 129D: review of orders by Committee of Chief Commissioners or Commissioner
- Section 129B: orders of the Appellate Tribunal and rectification
- Section 129: the Appellate Tribunal (CESTAT)
- Customs appeal process: Commissioner (Appeals), CESTAT and the High Court
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.