CHAPTER VIAPPELLATE TRIBUNAL[Appellate Tribunal.25. The Appellate Tribunal constituted under sub-section (1) of section 12 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976) shall be the Appellate Tribunal for hearing appeals against the orders of the Adjudicating Authority and the other authorities under this Act.]
78. Substituted by the Finance Act, 2016, w.e.f. 1-6-2016. Prior to its substitution, section 25 read as under :"25. Establishment of Appellate Tribunal.-The Central Government shall, by notification, establish an Appellate Tribunal to hear appeals against the orders of the Adjudicating Authority and the authorities under this Act."
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