Sections 25 and 35 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 25 names the body that hears appeals under the Act: the Appellate Tribunal constituted under section 12(1) of the 1976 Act on smugglers and foreign exchange manipulators. Section 35 then sets how that Tribunal works: it is not bound by the Code of Civil Procedure, 1908, is guided by natural justice, has listed civil-court powers and can execute its orders as a decree. Sections 27 to 34 are omitted in the text consulted.
This article reads the sections from the consolidated text of the Act consulted (amendments shown up to 1 August 2019). Later amendments, rules and notifications should be checked; nothing after that date is stated here.
The Appellate Tribunal is the Tribunal constituted under sub-section (1) of section 12 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976), and it hears appeals against the orders of the Adjudicating Authority and the other authorities under the Act. Under section 35 it is not bound by the Code of Civil Procedure, 1908, but is guided by natural justice and has listed civil-court powers. Its orders are executable as a decree of a civil court.
Section 25: which Tribunal
Section 25 was substituted for the earlier section 25 by Act 28 of 2016, section 232 (w.e.f. 1-6-2016), as the footnote prints. It reads:
"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 of the Adjudicating Authority and the other authorities under this Act."
| Element | As printed |
|---|---|
| Which body | The Appellate Tribunal constituted under section 12(1) of the 1976 Act |
| Its role under this Act | The Appellate Tribunal for hearing appeals |
| Against whose orders | The Adjudicating Authority and the other authorities under this Act |
The section does not constitute a new Tribunal. It designates one constituted under another Act. Section 2(1)(b) defines "Appellate Tribunal" by pointing to section 25, as explained in our article on section 1 and the authority terms. The reader should check the current law for the corresponding provision of the 1976 Act named in the section.
The section speaks of orders of "the Adjudicating Authority and the other authorities". The right to appeal, the time and the orders that can be appealed are in section 26, explained in our article on section 26.
If you have an order of the Adjudicating Authority or the Director that you may wish to challenge, legal dispute resolution support can help you read the order against the appeal provisions. Our general guide on the Appellate Tribunal under PMLA gives a wider overview.
Sections 27 to 34: omitted
In the text consulted, sections 27 to 34 are printed as single lines with their old headings in square brackets, followed by the word "Omitted". Section 29 is shown as omitted by the Prevention of Money-laundering (Amendment) Act, 2005 (20 of 2005), section 4 (w.e.f. 1-7-2005). The other seven are shown as omitted by the Finance Act, 2016 (28 of 2016), section 232 (w.e.f. 1-6-2016). This article does not describe what the omitted sections used to say. There is no text to read in those numbers.
Section 35: procedure and powers of the Appellate Tribunal
Sub-section (1): procedure
The Appellate Tribunal "shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908), but shall be guided by the principles of natural justice and, subject to the other Provisions of this Act, the Appellate Tribunal shall have powers to regulate its own procedure." (The capital "P" in "Provisions" is as printed.) The same formula is used for the Adjudicating Authority in section 6(15); see our article on sections 6 and 7.
Sub-section (2): the civil-court powers
For the purposes of discharging its functions under the Act, the Tribunal has "the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) while trying a suit", in respect of:
| Clause | Matter |
|---|---|
| (a) | Summoning and enforcing the attendance of any person and examining him on oath |
| (b) | Requiring the discovery and production of documents |
| (c) | Receiving evidence on affidavits |
| (d) | Subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of 1872), requisitioning any public record or document or copy of such record or document from any office |
| (e) | Issuing commissions for the examination of witnesses or documents |
| (f) | Reviewing its decisions |
| (g) | Dismissing a representation for default or deciding it ex parte |
| (h) | Setting aside any order of dismissal of any representation for default or any order passed by it ex parte |
| (i) | Any other matter which may be prescribed by the Central Government |
The powers in (f) to (h) are about the Tribunal's own orders: review, dismissal for default, ex parte decision, and setting aside. Clause (i) is left to the Central Government to prescribe, and the text consulted gives nothing more. Compare the shorter list of civil-court powers given to the Adjudicating Authority in section 11, explained in our article on sections 11 and 11A. The punctuation in clause (i) is printed "which may be, prescribed", with a stray comma.
Sub-sections (3) and (4): execution
An order made by the Appellate Tribunal "shall be executable by the Appellate Tribunal as a decree of civil court and, for this purpose, the Appellate Tribunal shall have all the powers of a civil court". Despite that, the Tribunal "may transmit any order made by it to a civil court having local jurisdiction and such civil court shall execute the order as if it were a decree made by that court".
So the text gives two routes: execution by the Tribunal itself as if it were a civil court, or transmission of the order to a civil court having local jurisdiction, which executes it as its own decree. The text does not say which route to use in which case, and this article does not choose.
Sub-section (5): judicial proceedings
All proceedings before the Appellate Tribunal "shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860)", and the Tribunal "shall be deemed to be a civil court for the purposes of sections 345 and 346 of the Code of Criminal Procedure, 1973 (2 of 1974)". The reader should check the current penal and procedural law for the corresponding provisions of the Indian Penal Code and the Code of Criminal Procedure, 1973.
A note on "Chairperson" and "Chairman"
Section 2(1)(g) defines "Chairperson" as the Chairperson of the Appellate Tribunal. Sections 36, 37, 38 and 40, which deal with the Tribunal's Benches and business, print "Chairman" for the same office, as the footnote to section 36 shows ("Subs. by Act 28 of 2016, s. 232, for 'Chairperson'"). Section 6 uses "Chairperson" for the head of the Adjudicating Authority. Each section is quoted as printed; see our article on sections 36 to 40.
An illustration
The names are invented. An order of the Adjudicating Authority confirms the attachment of a plot belonging to Evergreen Estates LLP. The partners wish to challenge the order. Section 25 tells them that the Appellate Tribunal for this purpose is the Tribunal constituted under section 12(1) of the 1976 Act, and section 26 tells them how to prefer the appeal. If the Tribunal later makes an order against the LLP, section 35(3) makes it executable by the Tribunal as a decree of a civil court, and section 35(4) allows the Tribunal to send it to a civil court having local jurisdiction for execution.
Need help with an appeal to the Appellate Tribunal?
Appeals depend on the order, the time limit and the form of appeal, all of which are in the text and in rules. We can review the order and the grounds with you through legal dispute resolution.
Key takeaways
- Section 25 designates the Appellate Tribunal constituted under section 12(1) of the 1976 Act on smugglers and foreign exchange manipulators as the Appellate Tribunal under this Act.
- It hears appeals against the orders of the Adjudicating Authority and the other authorities.
- Sections 27 to 34 are omitted in the text consulted.
- Under section 35, the Tribunal is not bound by the Code of Civil Procedure, 1908, but is guided by natural justice and regulates its own procedure.
- It has listed civil-court powers, including review of its decisions and setting aside ex parte orders.
- Its orders are executable as a decree of a civil court, by the Tribunal or through a civil court having local jurisdiction.
Read next
- Section 26: appeal to the Appellate Tribunal
- Sections 36 to 40: Benches, transfer of cases, majority decision and representation
- Sections 6 and 7: Adjudicating Authority
- Appellate Tribunal Under PMLA
Disclaimer: Based on the consolidated text of the Prevention of Money-laundering Act, 2002 published by the Enforcement Directorate, showing amendments up to Act 23 of 2019 (1 August 2019), and on the Department of Revenue consolidated copy of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005 listing amendments up to 19 July 2024, as consulted on 2 October 2026. Later amendments, notifications, other rules and regulator directions should be checked. This article is general information, not legal advice; check the official text before acting.