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    <title>Appeal to Special Director (Appeals) [Section 17]</title>
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    <description>An appellate mechanism allows any person aggrieved by an order of the Assistant Director or Deputy Director of Enforcement to appeal to the Special Director (Appeals) appointed by notification; appeals must follow prescribed form and fee requirements, set out concise numbered grounds and address for service, and if filed late be supported by a verified petition showing cause. On receipt the Special Director forwards the appeal to the Director of Enforcement, issues notices, fixes hearings, may decide on merits if parties default, issues signed written orders with reasons to parties and the Adjudicating Authority, permits representation by legal practitioners or chartered accountants, and exercises powers equivalent to a civil court with specified judicial character of proceedings.</description>
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