Appellate Tribunal (AT): It can…

Appellate Tribunal (AT): It can accept an appeal of an assessed. It can also accept an appeal of the DCT against the order of an appellate joint commissioner. It may also admit an appeal after the expiry of sixty days on a valid ground. It may pass order as it thinks fit after both the parties a chance of being heard. Act establishing the Tribunal: The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976