LawgistThe Foreign Exchange Management Act
18Appellate Tribunal
1 [18. Appellate Tribunal.--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, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), be the Appellate Tribunal for the purposes of this Act and the said Appellate Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.]
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1. Subs. by Act 7 of 2017, s. 165, for section 18 (w.e.f. 26-5-2017).
ADJUDICATION AND APPEAL
- 16 Appointment of Adjudicating Authority
- 17 Appeal to Special Director (Appeals)
- 18 Appellate Tribunal
- 19 Appeal to Appellate Tribunal
- 20 Omitted
- 21 Qualifications, for appointment of Special Director (Appeals)
- 22 Omitted
- 23 Terms and Conditions of service Special Director (Appeals)
- 24 Omitted
- 25 Omitted
- 26 Member to act as Chairperson in certain circumstances
- 27 Staff of Special Director (Appeals)
- 28 Procedure and powers of Appellate Tribunal and Special Director (Appeals)
- 29 Omitted
- 30 Omitted
- 31 Omitted
- 32 Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers
- 33 Members, etc., to be public servants
- 34 Civil court not to have jurisdiction
- 35 Appeal to High Court
