https://www.taxtmi.com/caselaws?id=357363 Under FEMA, an appeal against an adjudication order passed by an Assistant Director or Deputy Director of Enforcement lies first to the Special Director (Appeals) under section 17, while section 19 permits a direct appeal to the Appellate Tribunal only in matters not covered by section 17(1). The appeal forum was treated as procedural, and the repeal-and-saving framework was applied so that even where the cause arose under the repealed regime, the appeal had to be filed before the forum created by the repealing statute. On that construction, a direct appeal to the Appellate Tribunal was not competent and the appeal was dismissed. en-us Tue, 20 Mar 2018 00:00:00 +0530 Thu, 22 Mar 2018 08:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357363 Under FEMA, an appeal against an adjudication order passed by an Assistant Director or Deputy Director of Enforcement lies first to the Special Director (Appeals) under section 17, while section 19 permits a direct appeal to the Appellate Tribunal only in matters not covered by section 17(1). The appeal forum was treated as procedural, and the repeal-and-saving framework was applied so that even where the cause arose under the repealed regime, the appeal had to be filed before the forum created by the repealing statute. On that construction, a direct appeal to the Appellate Tribunal was not competent and the appeal was dismissed. Case-Laws FEMA Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357363