Constitution & Appeal lie to the Appellate Tribunal [ Section 18 & 19 ]

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....Tribunal Section 19(1) provides Following person may prefer an appeal to the Appellate Tribunal • the central government • any person aggrieved by an order made by • an Adjudicating Authority [ Other than order referred to Section 17(1)] • the Special Director (Appeals) Pre-Deposit condition [ First proviso of section 19 ] • Any person appealing against the order of the Adjudicating Authority or the Special Director (Appeals) levying any penalty, shall while filing the appeal, deposit the amount of such penalty with such authority as may be notified by the Central Government by the notification S.O. 537(E), dated 01-06-2000. Tribunal power to dispense with condition o....

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.... Form of appeal and manner of filling • Rule 10(1) provides that every appeal to the tribunal u/s 19 of the FEMA Act, 1999 shall be in form II and shall be sign by the appellant. It shall be sent in triplicate and accompanied by the following : • Three copies of the order appealed against • A fee of Rs. 10,000/- in cash or demand draft payable in favour of the Registrar, Appellate Tribunal for Foreign Exchange, New Delhi. • applicant shall deposit the amount of penalty imposed by the Adjudicating Authority or the Special Director (Appeals) to such authority as may be notified under the first proviso to section 19 of the Act • the Appellate Tribunal is of the opinion that ....

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....nal • (1) On receipt of an appeal under rule 10, the Appellate Tribunal shall send a copy of the appeal, together with a copy of the order appealed against, to the Director of Enforcement. • (2) The Appellate Tribunal shall, then, issue notices to the applicant and the Director of Enforcement fixing a date for hearing of the appeal. • (3) On the date fixed for hearing of the appeal, or any other day to which the hearing of the appeal may be adjourned, the applicant as well as the presenting officer of the Directorate of Enforcement shall be heard. • (4) Where on the date fixed, or any other day to which the hearing of the appeal may be adjourned, the applicant or the pr....

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.... part of the premises in which the person resides or is known to have last resided or carried on business or personally works or last worked for gain and that written report thereof should be witnesses by two persons; or • (d) if the notice or requisition or order cannot be served under clause (a) or clause (b) or clause (c), by publishing in a leading newspaper (both in vernacular and in English) having vide circulation of area or jurisdiction in which the person resides or is known to have last resided or carried on business or personally works or last worked for gain. Section 19(3) provides that the Tribunal's power in appellate proceeding On receipt of an appeal under section 19(1), the Appellate Tribunal may, after g....