The Foreign Exchange Management Act, 1999

Section 18 Appellate Tribunal

Chapter: V · Adjudication and Appeal
Text as on: As on 01 June 2026

18. 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, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), be the Appellate Tribunal for the purposes of this Act and the said Appellate Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.