Foreign Exchange Management Act (FEMA)

Appeal to Special Director (Appeals) (17)

Appeal from an order of "Adjudicating Authority" lies before" special Director (appeal)"

• The appeal shall be made in "Form No. 1", along with three copies of the order appealed against and the requisite fees.
• The appeal should be filed within 45 days, from the date of receipt of receipt of impugned order.
• On the date of hearing the appeal the applicant may appoint a legal practitioner or a chartered accountant to appear, plead and act on their behalf before the special Director (Appeal)
• The order of the special Director (Appeals) made at the conclusion of the proceedings shall be in writing and shall state briefly the grounds for the decision.