2018 (9) TMI 669

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsultant JUDGEMENT SMT. ANANYA RAY FPA-FE-137/AHD/2000 & MP-FE-135/AHD/2018 (Misc.) A preliminary point was raised by the counsel for the respondent on the jurisdiction issue. He stated that the impugned adjudication order has been passed by the Deputy Director. Hence, as per Section 17 of FEMA, appeal lies to the Special Director (Appeals) and not to the Appellate Tribunal. He therefo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MA as also Section 6 of the General Clauses Act, 1897 it is contended by the revenue that by abolishing the FERA Board and by directing that the appeals which were instituted before the Appellate Board but not disposed of before the commencement of FEMA shall stand transferred to and shall be disposed of by the Appellate Tribunal constituted under FEMA, the legislature has made it clear that the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns of FEMA. In Section 49(5)(b) the legislature has provided that the appeals pending before the Appellate Board shall be transferred to the Appellate Tribunal constituted under FEMA. Reading Sub-section (a) and (b) of Section 49(5) of FEMA together, it is evident that unless specifically provided, all actions taken under FERA shall be deemed to have been taken under the corresponding provisions o....