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    <title>2017 (4) TMI 305 - APPELLATE TRIBUNAL, PREVENTION OF MONEY LAUNDERING ACT AT NEW DELHI</title>
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    <description>The amended PMLA tribunal scheme controlled the forum and bench composition after the Finance Act, 2016 repealed the earlier provisions on composition and member qualifications. Because a tribunal must act under the statute as amended, relief could not be claimed on the basis of repealed provisions when the governing law expressly permitted single-member or two-member benches through the substituted appellate tribunal framework. The application was therefore found infructuous and without merit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341335</link>
      <description>The amended PMLA tribunal scheme controlled the forum and bench composition after the Finance Act, 2016 repealed the earlier provisions on composition and member qualifications. Because a tribunal must act under the statute as amended, relief could not be claimed on the basis of repealed provisions when the governing law expressly permitted single-member or two-member benches through the substituted appellate tribunal framework. The application was therefore found infructuous and without merit.</description>
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