In section 12A of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, for the words and figures "Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of the section 184 of thatAct ", the words and figures "the Tribunal ReformsAct, 2021, shall be governed by the provisions of Chapter II of the said Act " shall be substituted.