Section 141C
Membership of Tribunal
The Tribunal shall consist of the following members who shall be appointed by the Minister:
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(a)
a Chairman and not more than two Deputy Chairmen from amongst members of the Judicial and Legal Service; and
(b)
not less than seven other members as the Minister deems fit from amongst the persons who, in the opinion of the
Minister, have wide knowledge or extensive experience in any field of activities relating to customs or taxation.
(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.
(3)
The Minister shall determine the terms and conditions of the appointment of the Chairman, Deputy Chairman and other members of the Tribunal.