Foreign Exchange Management Act (FEMA)

Appeal to The Appellate Tribunal (19)

"Appellate Tribunal" is entitled to hear appeal arising out of an order from "Adjudicating Authority" and "special Director (appeal)."

• The appeal shall be made in Form No. 2, along with three copies of the impugned order and requisite fees.
• The appeal shall be made within 45 days, from the date on which copy of the impugned order is received.
• A copy of the order and appeal shall be sent to the opposite party, i.e. "Director of Enforcement," and a date shall be fixed for hearing of the appeal.
• The appellant shall have the right to present his case / appeal through a legal practitioner or chartered Accountant.
• On the fixed date of hearing, the "Appellate Tribunal" shall pass its order in writing and the reasons therefore.