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    <title>Appellate Tribunal for Foreign Exchange (ATFE)</title>
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    <description>The Appellate Tribunal for Foreign Exchange provides an appellate mechanism to challenge orders under FEMA issued by the Reserve Bank of India or the Enforcement Directorate concerning foreign exchange transactions and penalties. Appeals must be filed in writing in the prescribed form with the impugned order and supporting documents, with payment of prescribed fees and within statutory time limits subject to discretionary extensions. The Tribunal conducts hearings and may confirm, modify or set aside orders; its decisions may be challenged in the High Court on grounds such as illegality, unreasonableness or procedural irregularity.</description>
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    <pubDate>Wed, 16 Jul 2025 08:19:11 +0530</pubDate>
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      <pubDate>Wed, 16 Jul 2025 08:19:11 +0530</pubDate>
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