CEGAT was created to provide an independent forum to hear the appeals against orders and decisions passed by the Commissioners of Customs and Excise under the Customs Act, 1962, Central Excise Act, 1944 and Gold (Control) Act, 1968. The Gold (Control) Act has been repealed. The Tribunal is also empowered to hear appeals against orders passed by the designated authority with regard to Anti Dumping Duties under the Customs Tariff Act, 1975 and matters relating to Service Tax. The sanctioned strength of the Members (including President and two Vice Presidents) is 21.

It has six benches in Delhi and two benches in Mumbai and one each at Calcutta and Chennai. Each bench consists of a Judicial Member and a Technical Member. With a view to have expeditious disposal of small cases, a Bench of a Single Member may deal with the matters not exceeding Rs. 10 lakhs. Except in the matters relating to classification and valuation of Goods, the Tribunal is the final Appellate Authority though a reference to the High Court can be made on a question of Law. An appeal lies against the order of the Tribunal in classification and valuation matters to the Supreme Court.

It was decided to shift one Bench consisting of two Members and supporting staff to Bangalore and the bench is likely to start functioning shortly. Similarly, it has been decided to shift two Benches to Mumbai because of the higher pendency.

The Customs, Excise & Gold ( Control ) Appellate Tribunal comprises of the following officers:-