Section 12(6A) in The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
(6A)Notwithstanding anything contained in sub-section (6), where the Chairman considers it necessary so to do for expeditious disposal of appeals under this section, he may constitute a Bench of two members and a Bench so constituted may exercise and discharge the powers and functions of the Appellate Tribunal:Provided that if the members of a Bench so constituted differ on any point or points, they shall state the point or points on which they differ and refer the same to a third member (to be specified by the Chairman) for hearing on such point or points and such point or points shall be decided according to the opinion of that member.
