3[25. 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  be the Appellate Tribunal for hearing appeals against the orders of the Adjudicating Authority and the  other authorities under this Act.] 

3. Subs. by Act 28 of 2016, s. 232, for section 25 (w.e.f. 1-6-2016).

26. Appeal to Appellate Tribunal.—

(1) Save as otherwise provided in sub-section (3), the Director  or any person aggrieved by an order made by the Adjudicating Authority under this Act, may prefer an  appeal to the Appellate Tribunal. 

(2) Any 4[reporting entity] aggrieved by any order of the Director made under sub-section (2) of  section 13, may prefer an appeal to the Appellate Tribunal. 

(3) Every appeal preferred under sub-section (1) or sub-section (2) shall be filed within a period of  forty-five days from the date on which a copy of the order made by the Adjudicating Authority or  Director is received and it shall be in such form and be accompanied by such fee as may be prescribed:  

Provided that the Appellate Tribunal may, after giving an opportunity of being heard, entertain an  appeal after the expiry of the said period of forty-five days if it is satisfied that there was sufficient cause  for not filing it within that period. 

(4) On receipt of an appeal under sub-section (1) or sub-section (2), the Appellate Tribunal may, after  giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit,  confirming, modifying or setting aside the order appealed against. 

(5) The Appellate Tribunal shall send a copy of every order made by it to the parties to the appeal and  to the concerned Adjudicating Authority or the Director, as the case may be. 

(6) The appeal filed before the Appellate Tribunal under sub-section (1) or sub-section (2) shall be  dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal  finally within six months from the date of filing of the appeal. 

4.Subs. by Act 2 of 2013, s. 20, for “banking company, financial institution or intermediary” (w.e.f. 15-2-2013).

27. [Compositions, etc., of Appellate Tribunal.] Omitted by the Finance Act, 2016 (28 of 2016), s. 232 (w.e.f. 1-6-2016). 

28. [Qualifications for appointment.] Omitted by s. 232, ibid. (w.e.f. 1-6-2016). 

29. [Term of office.] Omitted by the Prevention of Money-laundering (Amendment) Act, 2005  (20 of 2005), s. 4 (w.e.f. 1-7-2005). 

30. [Conditions of service.] Omitted by the Finance Act, 2016 (28 of 2016), s. 232 (w.e.f. 1-6-2016).

31. [Vacancies.] Omitted by s. 232, ibid. (w.e.f. 1-6-2016). 

32. [Resignation and removal.] Omitted by s. 232, ibid. (w.e.f. 1-6-2016). 

33. [Member to act as Chairperson in certain circumstances.] Omitted by s. 232, ibid.  (w.e.f. 1-6-2016). 

34. [Staff of Appellate Tribunal.] Omitted by s. 232, ibid. (w.e.f. 1-6-2016). 

35. Procedure and powers of Appellate Tribunal.—

(1) The Appellate Tribunal shall not be bound  by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908), but shall be guided by the  principles of natural justice and, subject to the other Provisions of this Act, the Appellate Tribunal shall  have powers to regulate its own procedure. 

(2) The Appellate Tribunal shall have, for the purposes of discharging its functions under this Act, the  same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) while  trying a suit, in respect of the following matters, namely:— 

(a) summoning and enforcing the attendance of any person and examining him on oath;

(b) requiring the discovery and production of documents; 

(c) receiving evidence on affidavits; 

(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of  1872), requisitioning any public record or document or copy of such record or document from any  office; 

(e) issuing commissions for the examination of witnesses or documents; 

(f) reviewing its decisions; 

(g) dismissing a representation for default or deciding it ex parte; 

(h) setting aside any order of dismissal of any representation for default or any order passed by it  ex parte; and 

(i) any other matter, which may be, prescribed by the Central Government. 

(3) An order made by the Appellate Tribunal under this Act shall be executable by the Appellate  Tribunal as a decree of civil court and, for this purpose, the Appellate Tribunal shall have all the powers  of a civil court. 

(4) Notwithstanding anything contained in sub-section (3), the Appellate Tribunal may transmit any  order made by it to a civil court having local jurisdiction and such civil court shall execute the order as if  it were a decree made by that court.  

(5) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within  the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860) and the Appellate Tribunal  shall be deemed to be a civil court for the purposes of sections 345 and 346 of the Code of Criminal  Procedure, 1973 (2 of 1974). 

36. Distribution of business amongst Benches.—

Where any Benches are constituted, the  1[Chairman] may, from time to time, by notification, make provisions as to the distribution of the business  of the Appellate Tribunal amongst the Benches and also provide for the matters which may be dealt with  by each Bench. 

1. Subs. by Act 28 of 2016, s. 232, for “Chairperson” (w.e.f. 1-6-2016).

37. Power of 1[Chairman] to transfer cases.—

On the application of any of the parties and after  notice to the parties, and after hearing such of them as he may desire to be heard, or on his own motion  without such notice, the 1[Chairman] may transfer any case pending before one Bench, for disposal, to  any other Bench. 

38. Decision to be by majority.—

If the Members of a Bench consisting of two Members differ in  opinion on any point, they shall state the point or points on which they differ, and make a reference to the  1[Chairman] who shall either hear the point or points himself or refer the case for hearing on such point or  points by 1[third Member] of the Appellate Tribunal and such point or points shall be decided according  to the opinion of the majority of the Members of the Appellate Tribunal who have heard the case,  including those who first heard it. 

39. Right of appellant to take assistance of authorised representative and of Government to  appoint presenting officers.—

(1) A person preferring an appeal to the Appellate Tribunal under this Act  may either appear in person or take the assistance of an authorised representative of his choice to present  his case before the Appellate Tribunal. 

Explanation.—

For the purposes of this sub-section, the expression “authorised representative” shall  have the same meaning as assigned to it under sub-section (2) of section 288 of the Income-tax Act, 1961  (43 of 1961). 

(2) The Central Government or the Director may authorise one or more authorised representatives or  any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal. 

40. Members, etc., to be public servants.—

The 1[Chairman], Members and other officers and  employees of the Appellate Tribunal, the Adjudicating Authority, Director and the officers subordinate to  him shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45  of 1860). 

1. Subs. by Act 21 of 2009, s. 11, for “one or more of the other Members” (w.e.f. 1-6-2009).

41. Civil court not to have jurisdiction.—

No civil court shall have jurisdiction to entertain any suit  or proceeding in respect of any matter which the Director, an Adjudicating Authority or the Appellate  Tribunal is empowered by or under this Act to determine and no injunction shall be granted by any court  or other authority in respect of any action taken or to be taken in pursuance of any power conferred by or  under this Act. 

42. Appeal to High Court.—

Any person aggrieved by any decision or order of the Appellate  Tribunal may file an appeal to the High Court within sixty days from the date of communication of the  decision or order of the Appellate Tribunal to him on any question of law or fact arising out of such order: 

Provided that the High Court may, if it is satisfied that the appellant was prevented by sufficient  cause from filing the appeal within the said period, allow it to be filed within a further period not  exceeding sixty days. 

Explanation.—

For the purposes of this section, “High Court” means— 

(i) the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries  on business or personally works for gain; and 

(ii) where the Central Government is the aggrieved party, the High Court within the jurisdiction  of which the respondent, or in a case where there are more than one respondent, any of the  respondents, ordinarily resides or carries on business or personally works for gain.