Section 68N: Constitution of Appellate Tribunal

1[68N. Constitution of 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 made under section 68F, section 68-I, sub-section (1) of section 68K or section 68L.]

1 Subs. by Act 28 of 2016, s. 227, for section 68N (w.e.f. 1-6-2016).

Simplified Explanation

Section 68N establishes the Appellate Tribunal for hearing appeals related to the forfeiture of illegally acquired property under the provisions of this Chapter. It links the appellate process to the Appellate Tribunal set up under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, also known as the SAFEMA Act.

Key Provisions of Section 68N:

1. Constitution of Appellate Tribunal:
   • The Appellate Tribunal that is constituted under Section 12(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA) will also serve as the Appellate Tribunal for hearing appeals against orders made under the following sections of this Chapter:
     • Section 68F: Relating to the seizure or freezing of illegally acquired property.
     • Section 68-I: Relating to the forfeiture of property after investigation.
     • Section 68K(1): Relating to the imposition of a fine in lieu of forfeiture.
     • Section 68L: Relating to the procedure regarding trust properties in the context of illegally acquired property.
2. Appellate Jurisdiction:
   • If any person is aggrieved by an order made under the aforementioned sections, they have the right to appeal to the Appellate Tribunal.
   • The Appellate Tribunal has the authority to hear and adjudicate these appeals and provide a final decision on the matter.

Purpose and Significance of Section 68N:

1. Streamlining the Appeal Process:
   • By linking this Chapter to the SAFEMA Appellate Tribunal, Section 68N ensures that there is a single body responsible for appeals related to the forfeiture of illegally acquired property, simplifying the legal process and making it more efficient.
2. Consistency in Legal Framework:
   • The decision to use the same Appellate Tribunal as under SAFEMA provides consistency in handling appeals related to forfeiture of property across different laws, as both SAFEMA and this Chapter deal with similar matters of illegal property acquisition.
3. Ensuring Fairness:
   • The establishment of an Appellate Tribunal ensures that individuals affected by forfeiture orders have an opportunity for due process and can challenge such orders if they believe them to be unjust.

Practical Implications

1. For Affected Individuals:
   • If a person disagrees with an order made under sections 68F, 68I, 68K, or 68L, they have the right to appeal to the Appellate Tribunal constituted under the SAFEMA Act.
   • The Appellate Tribunal acts as a safeguard, providing an avenue for review of the decisions made regarding the forfeiture and seizure of property.
2. For Legal Professionals:
   • Lawyers representing individuals facing forfeiture proceedings should advise their clients on the option to appeal decisions made under the sections mentioned, as this provides an essential avenue for challenging wrongful or excessive forfeiture orders.
   • They must be familiar with the procedures of the SAFEMA Appellate Tribunal since the same body will adjudicate appeals under this Chapter as well.
3. For Authorities:
   • Authorities involved in the forfeiture process should be aware that decisions made in relation to illegally acquired property can be contested in the Appellate Tribunal. They need to ensure their orders are well-founded to withstand potential appeals.

Example:

If a person has had their illegally acquired property seized under Section 68F, and they disagree with the order, they can appeal the decision to the Appellate Tribunal constituted under Section 12 of the SAFEMA Act. Similarly, if the property is forfeited under Section 68-I, the individual can also appeal to the Appellate Tribunal for a review of the decision.

Section 68N ensures that there is a clear and structured mechanism for appealing decisions related to the forfeiture of illegally acquired property, providing an important safeguard in the legal process.