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In section 12A of the Smugglers and Foreign Exchange
Manipulators (Forfeiture of Property) Act, 1976, for the words and figures “Part XIV of Chapter VI of the
Finance Act, 2017 (7 of 2017), shall be governed by the provisions of the section 184 of that Act”, the
words and figures “the Tribunal Reforms Act, 2021, shall be governed by the provisions of Chapter II of
the said Act” shall be substituted.
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