Appellate Tribunal

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....ction 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, be ....

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.... w.e.f. 26-05-2017 before it was read as, "Establishment of Appellate Tribunal. 18. The Central Government shall, by notification, establish an Appellate Tribunal to be known as the Appellat....