Appellate Tribunal of Fortified Property(SAFEMA)
I. What is Appellate Tribunal for Forfeited Property
Under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA), the Appellate Tribunal was first established in 1977 as the "Appellate Tribunal for Forfeited Property" (ATFP). The Act aims to forfeit such individuals' unlawfully obtained property.
This Tribunal hears appeals and related petitions against the attachment/forfeiture decisions issued by the Income Tax Department under the Prohibition of Benami Property Transactions Act, the Competent Authority under the SAFEMA/NDPS Acts, the adjudicating authorities and other authorities under the PMLA, and others. It also decides appeals brought against fines imposed by the Financial Intelligence Unit, India (FIU-India) and other penalties imposed by other FEMA-authorized entities. The SAFEMA and NDPS Acts do not provide for the filing of an appeal from the orders of this Tribunal, even if appeals from the Tribunal's orders under the PMLA, PBPTA, and FEMA belong to the High Court under the pertinent sections of the respective Acts.
The Department of Revenue, Ministry of Finance oversees the Appellate Tribunal.
II. Historical Evolution
To put the terms of the International Conventions on Narcotic Drugs and Psychotropic Substances into effect, the NDPS Act was modified in 1989. The Act included a new Chapter VA that allowed for the confiscation, freezing, and forfeiture of property obtained unlawfully and utilized in the criminal trafficking of psychotropic and narcotic narcotics. The new chapter's provisions were essentially the same as those found in the SAFEMA. As a result, the ATFP began hearing cases in accordance with the NDPS Act As previously mentioned requirements.
In 2003, the Prevention of Money-Laundering Act (PMLA) came into effect. The Central Government was required by Section 25 of the Act to create an Appellate Tribunal in order to hear appeals against the Adjudicating Authority and other Act-mandated authorities.
Section 25 of the Prevention of Money Laundering Act, 2002 (PMLA) was replaced, among other things, by the Finance Act of 2016, which contained provisions for the merger of some of the existing tribunals constituted under various Acts. This new section 25 states that, effective June 1, 2016, the Appellate Tribunal constituted under the SAFEMA will be the Appellate Tribunal for hearing appeals against the orders of the Adjudicating Authority and other authorities under the Act. The appellate tribunal's name was changed from "Appellate Tribunal for Forfeited Property" to "Appellate Tribunal" by the same Finance Act.
Following the passage of The Benami Transactions (Prohibition) Amendment Act, 2016 in the same year, a notification dated October 25, 2016, was sent out stating that the Appellate Tribunal established under section 25 of the PMLA would perform the functions of the Appellate Tribunal under the amended Benami Act. This amendment also provided for the establishment of an appellate tribunal to hear cases under the Benami Transactions (Prohibition) Act, 1988, which was renamed "The Prohibition of Benami Property Transactions Act, 1988 (PBPTA)".
The Foreign Exchange Management Act of 1999's section 18 established the Appellate Tribunal for Foreign Exchange (ATFE), which was combined with the SAFEMA's Appellate Tribunal under the Finance Act of 2017.
III. Legislative Framework
Under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA), the Appellate Tribunal was first established in 1977 as the "Appellate Tribunal for Forfeited Property" (ATFP).
There are currently no additional permanent benches on the national Appellate Tribunal. The Appellate Tribunal is made up of four members and a chairman.
A Supreme Court or High Court judge designated as chairman must be entitled to a monthly remuneration equal to the amount admissible to him in his capacity as a Supreme Court or High Court judge, as applicable. He'll be eligible for all allowances and other benefits admissible to a judge of the High Court or the Supreme Court, depending on the circumstances.
The amount of pension and pension equivalent of any other form of retirement benefits will be subtracted from a member's salary for the period he serves as a member after retirement from service under the Government or any local body or authority owned or controlled by the Government during the term of office as such member.
A judge who is currently serving on the Supreme Court or a High Court and is named Chairman shall serve in that capacity for three years or until he turns sixty-five or sixty-two years old, whichever comes first: With the caveat that in the event that a retired judge from the Supreme Court or a High Court is reappointed as Chairman after reaching the age of sixty-two or sixty-five, respectively, he will serve as Chairman for a maximum of three years, as decided by the Central Government at the time of the appointment.
If a non-judicial member of the Supreme Court or a High Court is designated as Chairman, they will serve in that capacity for three years, or until they become sixty-five, whichever comes first, and will not be eligible for reappointment.
Benches, which are composed of three members and are appointed by the Appellate Tribunal Chairman, may exercise and carry out the duties and authority of the Tribunal.
The Appellate Tribunal will have civil court authority. When trying a lawsuit under the Code of Civil Procedure, 1908, the Appellate Tribunal will have all the authority of a civil court with regard to the following: (a) summoning and compelling someone to appear and be cross-examined; (b) demanding the production and discovery of documents; (c) taking evidence in the form of affidavits; (d) seizing any public record or copy thereof from any court or office; and (e) issuing commissions for the examination of witnesses or documents.
IV. Digitisation Checklist
The Appellate Tribunal website provides information on judgements and orders passed by the Appellate Tribunal under the various acts under its jurisdiction.
The website also displays the cause list and public notices issued regarding the Appellate Tribunal in PDF format, which can be downloaded from the website.
The cause list also displays the date of hearing, court address, name of the judge, time of hearing, act under which the appeal falls, appeal number, appellant name, respondent name, case number, reference number, and order number.
The website also has web linkages to several important websites titled useful links, including links to the Supreme Court Website, the websites of high courts, and other important government departments and offices.
The Appellate Tribunal website also lists and includes in it all the acts that come under its jurisdiction in PDF format.
The website also allows users to pay their appeal fees online.
V. Research
The Law Commission of India, in its 272nd Report titled “Assessment of Statutory Frameworks of Tribunals in India”, defines tribunals as “an administrative body established for the purpose of discharging quasi-judicial duties."
