https://www.taxtmi.com/caselaws?id=751056 The Madras HC upheld the transfer of FEMA adjudication proceedings from Special Director to Additional Director following enhancement of pecuniary jurisdiction. The court rejected appellants' contention that the authority issuing the show cause notice must complete the entire proceedings, holding that "Adjudicating Authority" under FEMA Rules 2000 is not persona designata but refers to whoever holds the position per current notification. The saving clause in superseding notifications only protects acts done before supersession, not ongoing proceedings. The Additional Director, being the current Adjudicating Authority under the 2018 notification, was empowered to continue the adjudication despite the original notice being issued by the Special Director. en-us Wed, 20 Mar 2024 00:00:00 +0530 Sat, 06 Apr 2024 06:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751056 The Madras HC upheld the transfer of FEMA adjudication proceedings from Special Director to Additional Director following enhancement of pecuniary jurisdiction. The court rejected appellants' contention that the authority issuing the show cause notice must complete the entire proceedings, holding that "Adjudicating Authority" under FEMA Rules 2000 is not persona designata but refers to whoever holds the position per current notification. The saving clause in superseding notifications only protects acts done before supersession, not ongoing proceedings. The Additional Director, being the current Adjudicating Authority under the 2018 notification, was empowered to continue the adjudication despite the original notice being issued by the Special Director. Case-Laws FEMA Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751056