Section 141J — CUSTOMS ACT 1967

(2)

In every appeal proceedings, the Tribunal shall be presided by—

(a)

the Chairman;

(b)

a Deputy Chairman; or

(c)

any other member appointed by the Chairman.

(3)

The decision of the Tribunal shall be determined in accordance with the opinion of the majority of the members of the panel.

(4)

Where a member of the panel under subsection (1), other than the person presiding over the proceedings referred to in subsection (2), dies or becomes incapable of exercising his functions as a member, the proceedings shall continue before, and decision shall be given by, the remaining members of the panel, and the panel shall, for the purposes of the proceedings, be deemed to be duly constituted notwithstanding the death or incapability of the member as aforesaid.

(5)

In the case where two members of the panel under subsection (1), other than the person presiding over the proceedings referred to in subsection (2), die or become incapable of exercising their functions as members, the proceedings shall be continued by the person presiding over the proceedings sitting alone.

(6)

In the case under subsection (4), the decision shall be determined in accordance with the opinion of the majority of the

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remaining members of the panel, and if there is no majority, the person presiding over the proceedings shall have a casting vote.

(7)

If the person presiding over the proceedings referred to in subsection (2) dies or becomes incapacitated, or is for any other reason unable to complete or dispose of the proceedings, the appeal shall be heard afresh, unless the parties agree that the presiding person be replaced—

(a)

in the case where the presiding person is the Chairman, by a Deputy Chairman, or any other member appointed by the

Deputy Chairman;

(b)

in the case where the presiding person is a Deputy

Chairman, by the Chairman or another Deputy Chairman, or any other member appointed by the Chairman; or

(c)

in the case where the presiding person is the member appointed by the Chairman, by the Chairman or a Deputy

Chairman, or any other member appointed by the

Chairman.

(8)

Where the term of appointment of any member of the panel 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.

(9)

The Tribunal may sit in one or more sittings on such day and at such time and place as the Chairman may determine.

Hearing by single member