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2018 (3) TMI 1066 - AT - FEMAApplication of FEMA for a contravention in the FERA issue - Held that - The present appeal instead of being preferred before the Special Director (Appeals) under Section 17 of FEMA has being filed this Tribunal for Foreign Exchange under section 19 FEMA is not maintainable and thus the same is liable to be dismissed.
Issues:
1. Jurisdiction of the Appellate Tribunal for Foreign Exchange under FEMA. 2. Applicability of Section 17 and Section 19 of FEMA in appeal proceedings. 3. Interpretation of legislative intent in FEMA regarding appeal forums. 4. Procedural requirements for filing appeals under FEMA. Analysis: 1. The judgment discusses the jurisdiction of the Appellate Tribunal for Foreign Exchange under FEMA. It highlights that appeals against Adjudication Orders by the Adjudicating Authority of Deputy Director of Enforcement must first be preferred before the Special Director (Appeals) under Section 17 of FEMA and then to the Appellate Tribunal for Foreign Exchange as per Section 19(1) of FEMA. 2. It delves into the applicability of Section 17 and Section 19 of FEMA in appeal proceedings. The judgment emphasizes that appeals against Adjudication Orders passed by the Deputy Director of Enforcement must mandatorily be directed to the Special Director (Appeals) under Section 17(1) and subsequently to the Appellate Tribunal for Foreign Exchange as per Section 19(1). 3. The judgment interprets the legislative intent in FEMA regarding appeal forums. It cites precedents and legal principles to establish that the forum for lodging an appeal is a procedural matter. It underscores that the appeal, even if arising under a repealed Act, must be lodged in a forum provided by the repealing Act, which in this case is the Special Director (Appeals) under Section 17 of FEMA. 4. The judgment outlines the procedural requirements for filing appeals under FEMA. It stresses the importance of strict interpretation of statutes and adherence to legislative intent. It clarifies that the appeal in question, which should have been initiated before the Special Director (Appeals) under Section 17 of FEMA, was erroneously filed directly before the Appellate Tribunal for Foreign Exchange under Section 19 of FEMA, rendering it non-maintainable. In conclusion, the judgment dismisses the appeal due to its improper filing before the Appellate Tribunal for Foreign Exchange instead of the Special Director (Appeals) as mandated by the provisions of FEMA. It underscores the significance of following the correct appeal procedures as outlined in the statute to ensure legal compliance and adherence to jurisdictional requirements.
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