Section 12(1) in The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
(1)The Central Government may, by notification in the Official Gazette, constitute an Appellate Tribunal to be called the Appellate Tribunal for Forfeited Property consisting of a Chairman and such number of other members (being officers of the Central Government not below the rank of a Joint Secretary to the Government), as the Central Government thinks fit, to be appointed by the Government for hearing appeals against the orders made under section 7, sub-section (1) of section 9 or section 10.
