CUSTOMS APPEAL TRIBUNAL
In this Part, unless the context otherwise requires-
"Chairman" means the Chairman of the Tribunal appointed under paragraph 141C(1)(a);
"Deputy Chairman" means the Deputy Chairman of the Tribunal appointed under paragraph 141C(1)(a);
"Secretary" means the Secretary to the Tribunal appointed under section 141H;
"Tribunal" means the Customs Appeal Tribunal established under section 141B.
141B Establishment of Tribunal cite [+]
A tribunal to be known as "the Customs Appeal Tribunal" is established.
141C Membership of Tribunal cite [+]
(1) The Tribunal shall consist of the following members who shall be appointed by the Minister:
(a) a Chairman and a Deputy Chairman from amongst members of the Judicial and Legal Service; and
(b) not less than two other members being persons with special knowledge and experience in customs or taxation matters.
(2) The members referred to in paragraph (1)(b)-
(a) shall hold office for a term not exceeding three years; and
(b) shall be eligible for reappointment upon the expiry of his term of office but shall not be appointed for more than three consecutive terms.
141D Temporary exercise of functions of Chairman cite [+]
Where the Chairman is for any reason unable to perform his functions or during any period of vacancy in the office of the Chairman, the Deputy Chairman shall perform the functions of the Chairman.
141E Revocation of appointment cite [+]
The Minister may revoke the appointment of a member of the Tribunal appointed under paragraph 141C(1)(b) if-
(a) his conduct, whether in connection with his duties as a member of the Tribunal or otherwise, has been such as to bring discredit to the Tribunal;
(b) he has become incapable of properly carrying out his duties as a member of the Tribunal;
(c) there has been proved against him, or he has been convicted on, a charge in respect of-
(i) an offence involving fraud, dishonesty or moral turpitude;
(ii) an offence under a law relating to corruption;
(iii) an offence under this Act, the Excise Act 1976 [Act 176], the Sales Tax Act 1972 [Act 64] or the Service Tax Act 1975 [Act 151]; or
(iv) any other offence punishable with imprisonment for more than two years;
(d) he is adjudicated a bankrupt;
(e) he has been found or declared to be of unsound mind or has otherwise become incapable of managing his affairs; or
(f) he absents himself from three consecutive sittings of the Tribunal without leave of the Chairman.
141F Resignation cite [+]
A member of the Tribunal appointed under paragraph 141C(1)(b) may at any time resign his office by notice in writing to the Minister.
141G Remuneration cite [+]
All members of the Tribunal shall be paid such remuneration as the Minister may determine.
141H Secretary to Tribunal and other officers cite [+]
(1) There shall be appointed a Secretary to the Tribunal and such number of officers as may be necessary for carrying out the functions of the Tribunal.
(2) The Chairman shall have general control of the Secretary and officers of the Tribunal.
(3) The Secretary to the Tribunal shall be deemed to be an officer of the Tribunal.
141I Public servant cite [+]
All members, officers and the Secretary of the Tribunal while discharging their duties shall be deemed to be public servants within the meaning of the Penal Code [Act 574].
141J Sitting of Tribunal cite [+]
(1) The jurisdiction of the Tribunal shall be exercised by any of the following persons sitting alone:
(a) the Chairman;
(b) the Deputy Chairman; or
(c) any member of the Tribunal determined by the Chairman.
(2) The Tribunal may sit in one or more sittings on such day and at such time and place as the Chairman may determine.
(3) If the person presiding over any proceedings in respect of an appeal dies or becomes incapacitated, or is for any other reason unable to complete or dispose of the proceedings, the appeal shall be heard afresh by another member of the Tribunal, unless the parties agree that the appeal be continued by another member of the Tribunal.
(4) Where the term of appointment of any member of the Tribunal expires during the pendency of any proceedings in respect of an appeal, the term of his appointment shall be deemed to be extended until the final disposal of the appeal.