https://www.taxtmi.com/caselaws?id=374337 The Supreme Court held that appeals against orders passed under Section 51 of FERA should be heard by the Appellate Tribunal under Section 19 of FEMA, not the Special Director (Appeals). The Court emphasized the legislative intent to have a single appellate authority under FEMA for such appeals, avoiding duplication. Consequently, the Court set aside the High Court's ruling and directed the appeals to be transferred to the Appellate Tribunal for proper adjudication, allowing the appeal by the Union of India and overturning the impugned order. en-us Tue, 29 Jan 2019 00:00:00 +0530 Sat, 06 Apr 2019 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374337 The Supreme Court held that appeals against orders passed under Section 51 of FERA should be heard by the Appellate Tribunal under Section 19 of FEMA, not the Special Director (Appeals). The Court emphasized the legislative intent to have a single appellate authority under FEMA for such appeals, avoiding duplication. Consequently, the Court set aside the High Court's ruling and directed the appeals to be transferred to the Appellate Tribunal for proper adjudication, allowing the appeal by the Union of India and overturning the impugned order. Case-Laws FEMA Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374337