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The Appellate Tribunal for Foreign Exchange, New Delhi dismissed appeal No.D-147/03 and D-180/03 challenging adjudication orders imposing penalties under FER Act. The appeals were filed with insufficient court fees and were dismissed as the proper appellate forum is Special Director (Appeals) FEMA. The appellants sought to withdraw the appeals but did not clearly state so. The appeals were dismissed for lack of provision for transfer to another forum.
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