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        Section 19 - Appeal to Appellate Tribunal

        Foreign Exchange Management Act, 1999
        Chapter V
        ADJUDICATION AND APPEAL

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        Appeal to Appellate Tribunal: deposit requirement, condonation for delay, tribunal's power to review and expedite appeals. Appeal to the Appellate Tribunal allows the Central Government or aggrieved persons to challenge Adjudicating Authority or Special Director (Appeals) orders; appellants challenging penalty orders must deposit the penalty with a notified authority unless the Tribunal dispenses with deposit on hardship grounds. Appeals require filing within the prescribed period in the prescribed form with verification and fee, subject to condonation for sufficient cause. The Tribunal may confirm, modify or set aside orders after hearing parties, must communicate its orders to parties and authorities, endeavour expeditious disposal, and may call for records to examine and correct adjudications.
                      Provisions expressly mentioned in the judgment/order text.

                          Appeal to Appellate Tribunal: deposit requirement, condonation for delay, tribunal's power to review and expedite appeals.

                          Appeal to the Appellate Tribunal allows the Central Government or aggrieved persons to challenge Adjudicating Authority or Special Director (Appeals) orders; appellants challenging penalty orders must deposit the penalty with a notified authority unless the Tribunal dispenses with deposit on hardship grounds. Appeals require filing within the prescribed period in the prescribed form with verification and fee, subject to condonation for sufficient cause. The Tribunal may confirm, modify or set aside orders after hearing parties, must communicate its orders to parties and authorities, endeavour expeditious disposal, and may call for records to examine and correct adjudications.





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                          ActsIncome Tax
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