Section 17 - Appeal to Special Director (Appeals) : Foreign Exchange
Management Act 1999
How to file Appeal to Special Director (Appeals)? Section 17 of FEMA
Section 17 of Foreign Exchange Management Act 1999 : "Appeal to
Special Director (Appeals)"
17. (1) The Central Government shall, by
notification, appoint one or more Special Directors
(Appeals) to hear appeals against the orders of the
Adjudicating Authorities under this section and
shall also specify in the said notification the
matter and places in relation to which the Special
Director (Appeals) may exercise jurisdiction.
(2) Any person aggrieved by an order made by the Adjudicating
Authority, being an Assistant Director of Enforcement or a
Deputy Director of Enforcement, may prefer an appeal to the
Special Director (Appeals).
(3) Every appeal under sub-section (1) shall be filed within
forty-five days from the date on which the copy of the order
made by the Adjudicating Authority is received by the aggrieved
person and it shall be in such form, verified in such manner and
be accompanied by such fee as may be prescribed:
Provided that the Special Director (Appeals) may entertain an
appeal after the expiry of the said period of forty-five days,
if he is satisfied that there was sufficient cause for not
filing it within that period.
(4) On receipt of an appeal under sub-section (1), the
Special Director (Appeals) may after giving the parties to the
appeal an opportunity of being heard, pass such order thereon as
he thinks fit confirming, modifying or setting aside the order
(5) The Special Director (Appeals) shall send a copy
of every order made by him to the parties to appeal and
to the concerned Adjudicating Authority.
(6) The Special Director (Appeals) shall have the same powers
of a civil court which are conferred on the Appellate Tribunal
under sub-section (2) of section 28 and-
(a) all proceedings before him shall be deemed to be judicial
proceedings within the meaning of sections 193 and 228 of the
Indian Penal Code (45 of 1860);
(b) shall be deemed to be a civil court for the purposes of
sections 345 and 346 of the Code of Criminal Procedure, 1973 (2