Appeal to Special Director (Appeals) secures review, modification or setting aside of Adjudicating Authority orders with civil court powers. Section 17 creates an appellate forum by authorising the Central Government to appoint Special Directors (Appeals) with jurisdictional limits set by notification; appeals from orders of Assistant or Deputy Directors of Enforcement must comply with prescribed formality and may be admitted late for sufficient cause. The Special Director (Appeals)-after hearing the parties-may confirm, modify or set aside orders, must furnish copies of his decisions to parties and the Adjudicating Authority, and exercises civil court powers equivalent to those granted to the Appellate Tribunal, with proceedings characterised as judicial and deemed civil court proceedings for specified Penal Code and CrPC provisions.