Penalty recovery powers permit authorised enforcement officers to collect unpaid penalties using tax-recovery powers and procedure. A new provision authorises the Adjudicating Authority to empower an Enforcement officer of at least Assistant Director rank to recover unpaid penalty arrears after the prescribed payment period; that officer will exercise powers analogous to income-tax authorities and the Income-tax Act Second Schedule procedure will apply mutatis mutandis to recovery of penalty arrears under the Foreign Exchange Management Act.