Appellate Tribunal designated under prior forfeiture law serves as appellate body under the foreign exchange law, exercising its statutory jurisdiction. Section 18 designates the Appellate Tribunal constituted under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 as the appellate forum for the Foreign Exchange Management Act, 1999 and provides that the tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under that Act.