Section 35 FEMA Act 1999 - Appeal to High Court
Section 35 of the Foreign Exchange Management Act, 1999 provides a statutory appeal to the High Court against a decision or order of the Appellate Tribunal, but only when a question of law arises from that decision or order.
What Section 35 provides
Section 35 - Appeal to High Court.
Any person aggrieved by a decision or order of the Appellate Tribunal may appeal to the High Court within sixty days from communication of that decision or order, where a question of law arises from the order.
The proviso permits the High Court, on sufficient cause being shown, to allow filing within a further period not exceeding sixty days.
The Explanation identifies the High Court having jurisdiction by reference to where the aggrieved party ordinarily resides, carries on business or personally works for gain. If the Central Government is the aggrieved party, jurisdiction is determined with reference to the respondent or, where there are several respondents, any of them.
The complete statutory text should be checked from the official India Code version of the Act before filing or advising in a particular case.
Meaning and scope of Section 35
Section 35 is the High Court stage of the FEMA appellate process. It does not create an unrestricted second appeal on every factual dispute. The statutory condition is that a question of law must arise out of the Appellate Tribunal's decision or order.
A question of law generally concerns the interpretation or application of a legal rule, the legal effect of established facts, jurisdiction, statutory procedure or another legal issue arising from the Tribunal's order. Whether a proposed ground actually raises a question of law depends on the facts, findings and reasoning in the particular case.
Who can file an appeal?
The section uses the expression "any person aggrieved". In practical terms, the appellant must be adversely affected by the decision or order of the Appellate Tribunal and must identify a question of law arising from it. The right of appeal is therefore governed by the conditions stated in Section 35 itself.
Time limit for filing the High Court appeal
| Requirement | Section 35 position |
|---|---|
| Normal limitation | 60 days from the date on which the Appellate Tribunal's decision or order is communicated to the aggrieved person. |
| Delayed filing | The High Court may permit filing within a further period not exceeding 60 days if sufficient cause prevented filing within the original period. |
| Nature of appeal | The appeal must involve a question of law arising from the Tribunal's decision or order. |
The wording of the proviso places an express outer limit on the additional period contemplated by Section 35. A party considering an appeal should therefore calculate limitation from the communication of the Tribunal's order and avoid waiting until the end of the statutory period.
Which High Court has jurisdiction?
The Explanation to Section 35 contains its own jurisdiction rule. For an aggrieved party other than the Central Government, the relevant High Court is the High Court within whose jurisdiction that party ordinarily resides, carries on business or personally works for gain.
Where the Central Government is the aggrieved party, the relevant High Court is determined by the place where the respondent ordinarily resides, carries on business or personally works for gain. If there is more than one respondent, the statutory explanation refers to any of the respondents.
Present Appellate Tribunal under FEMA
Section 18 was substituted with effect from 26 May 2017. It provides that the Appellate Tribunal constituted under Section 12(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 is the Appellate Tribunal for FEMA and exercises the jurisdiction, powers and authority conferred by FEMA.
This is relevant when reading older FEMA material, because the institutional provisions in the Act were changed by the Finance Act, 2017.
Practical points before filing an appeal under Section 35
- Obtain and preserve the communicated copy of the Appellate Tribunal's decision or order and record the date of communication.
- Identify the precise question or questions of law arising from the Tribunal's reasoning.
- Check territorial jurisdiction under the Explanation to Section 35 rather than assuming jurisdiction merely from the place where an earlier proceeding occurred.
- Calculate the initial 60-day period carefully. If there is delay, explain the sufficient cause and the relevant dates with supporting material.
- Read the impugned order together with the applicable FEMA provision, rules, regulations and notifications before framing the legal grounds.
Related FEMA provisions
Section 35 should be read with Section 34 - Civil court not to have jurisdiction and the appellate provisions preceding it. The next chapter begins with Section 36 - Directorate of Enforcement.
Reviewed against the current official India Code text available in September 2026.