Customs, Excise and VAT Appellate Tribunal constituted in 1995 under the Customs Act 1969. The Tribunal consists of both technical and judicial members, one of whom is appointed by the government as the President of the Tribunal. The technical member must be a member of NBR or a Commissioner of Customs and Excise having at least two years of experience of holding the post of a Commissioner. The judicial member must be a person who has held for at least ten years a judicial office in the capacity of District and Session Judge or who has been an advocate for at least ten years in a court not lower than that of a district and session judge.  The primary function of the Tribunal is to quickly resolve customs, excise and VAT disputes. The powers and functions of the Tribunal are exercised and discharged by benches constituted by the President and usually consist of one technical member and one judicial member. The commissioner of customs or the taxpayer party can appeal to the High Court against the order of the Tribunal within sixty days of the date upon which he is served with a notice of the Tribunal order.


Law for nations has represented a lot of cases on behalf of clients before the Customs, Excise and VAT Appellate Tribunal successfully.