Appeal to Appellate Tribunal requires penalty pre-deposit unless waived; strict filing, procedural and disposal timelines apply. Constitution of the Appellate Tribunal vests appellate jurisdiction for FEMA matters in the Tribunal constituted under the 1976 Act. Section 19 permits appeals by the Central Government or any person aggrieved by orders of an Adjudicating Authority or the Special Director (Appeals); appellants must comply with a pre-deposit requirement unless the Tribunal dispenses with it for undue hardship. Appeals are to be filed within forty-five days (subject to condonation), follow the procedural prescriptions of Rules 10-14 (form, filing, service, representation and hearing), and the Tribunal may confirm, modify or set aside orders and strive to dispose within one hundred and eighty days.