Transfer of pending foreign exchange appeals denied where no statutory power existed after change in appellate forum.

Appeals arising from adjudication under the Foreign Exchange Regulation Act, 1973 were filed after the Foreign Exchange Management Act, 1999 had come into force, and the Tribunal accepted that the proper appellate forum was the Special Director (Appeals). However, because no provision under either enactment authorised transfer of pending appeals to that forum, the Tribunal declined to direct transfer. As the appellants expressed an intention to withdraw, the appeals were dismissed as withdrawn and the proceedings were brought to an end.

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Issues: Whether the appeals were liable to be dismissed on the ground that, after the repeal of the Foreign Exchange Regulation Act, 1973, the proper appellate forum was the Special Director (Appeals) under the Foreign Exchange Management Act, 1999, and whether the Tribunal could transfer the matters to that forum.

Analysis: The appeals arose from adjudication orders under the Foreign Exchange Regulation Act, 1973, but were filed after the Foreign Exchange Management Act, 1999 had come into force. The Tribunal accepted the submission that the appropriate forum for hearing such matters was the Special Director (Appeals), but found that no provision was shown under either enactment enabling transfer of the pending appeals to that forum. The appellants also indicated an intention to withdraw the appeals, and the Tribunal treated the matter accordingly.

Conclusion: The appeals were dismissed as withdrawn and no transfer to the Special Director (Appeals) was ordered.

Final Conclusion: The Tribunal declined to entertain the appeals further and brought the proceedings to an end without directing transfer to another forum.

Ratio Decidendi: Where no statutory provision permits transfer of an appeal to the appropriate appellate forum after a change in the governing enactment, the appeal may be dismissed rather than transferred.

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