1[35D. Procedure of Appellate Tribunal.--(1) The provisions of sub-sections (1), (2), (5) and (6) of
Section 129-C of the Customs Act, 1962 (52 of 1962), shall apply to the Appellate Tribunal in the discharge
of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act,
1962 (52 of 1962).
(2) 2[* * *]
(3) The President or any other member of the Appellate Tribunal authorised in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where--
(a) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise 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; or
(b) the amount of fine or penalty involved, does not exceed 3fifty lakh rupees].
(2) 2[* * *]
(3) The President or any other member of the Appellate Tribunal authorised in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where--
(a) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise 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; or
(b) the amount of fine or penalty involved, does not exceed 3fifty lakh rupees].
1. Subs. by Act 44 of 1980, s. 50 and Schedule V, Pt. II-2, for sections 35, 35A and 36 (w.e.f. 11-10-1982).
2. Sub-section (2) omitted by Act 22 of 1995, s. 77 (w.e.f. 26-5-1995).
3. Subs. by Act 17 of 2013, s. 99, for "ten lakh rupees" (w.e.f. 10-5-2013).