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Section 1

[(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed:

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1 [(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed: (3) The Appellate Tribunal shall send a copy of every order passed under this section to the 3 [Principal Commissioner of Customs or Commissioner of Customs] and the other party to the appeal. (4) Save as otherwise provided in section 130 or section 130E, orders passed by the Appellate Tribunal on appeal shall be final.