Section 2(3)(p) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(p)"Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under sub-section (1) of Section 129 of the Customs Act, and includes, where the context so requires, the Bench exercising and discharging the powers and functions of the Tribunal; and