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Who We Are

Customs, Excise &Vat Appellate Tribunal is the highest judicial authority in resolving Customs and Vat related cases. This Appellate Tribunal was constituted in 1995 under the Customs Act 1969-section196. Any person aggrieved by a decision or orders passed by the Commissioner of Customs, Excise and Vat or Commissioner (Appeal), has the right before appeal to the Appellate Tribunal within three months of the date of such decision or order. This Appellate Tribunal is established under IRD of Ministry of Finance.

The government appoints one of the members of NBR as the President of Customs, Excise &Vat Appellate Tribunal. The powers and functions of the Tribunal are exercised and discharged by Benches constituted by the President. The Tribunal may Confirm, Modify or Annul the decision or order appealed against. In organgram, there are 04(four) Benches. Each Bench consists of 02(two) members. One member of the Bench is appointed from the ranks of the Commissioner of Customs, Excise and Vat. Other member is appointed from the ranks of District and Sessions Judge. The aggrieved party may prefer to appeal before the Honorable High Court against the order of the Tribunal within ninety days of the date upon which he is served with a notice of the Tribunal decision.
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Customs, Excise & Vat Appellate Tribunal,