The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976

Section 20. Rectification of mistakes

In force · As amended up to 2026-08

20. Rectification of mistakes.— With a view to rectifying any mistakes apparent from record, the competent authority or the Appellate Tribunal, as the case may be, may amend any order made by it within a period of one year from the date of the order: Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made without giving to such person a reasonable opportunity of being heard.

Source: India Code