9911796707
TMI Blog2002 (1) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... fee payable is to the tune of Rs. 5,000 and not Rs. 10,000. 2. In support of these averments, Shri Rana, the learned counsel, has contended that appeal was filed after the repeal of the Foreign Exchange Regulation Act, 1973 (the FERA) which was replaced on 1-6-2000 by the FEMA. The order under appeal was passed by the Asstt. Director of Enforcement, and, under section 17; the appeal lies to the concerned Special Director (Appeals), and not under section 19, before this Tribunal. Till today, no appointment has been made of the Special Director (Appeals) and the Adjudicating Authority (Assistant Director of Enforcement) is taking steps for the realisation of the penalty amount. Till the appeal is heard by the Special Director (Appeals), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the FERA, section 52 was the enabling provision to file the appeal by the aggrieved person against the order passed by Adjudicating Officer. This appeal could be before the Appellate Board constituted in accordance with the prescribed law. The pending appeals have been saved specifically by enabling sub-section (5)(b) of section 49 of the FEMA, and on the same analogy, the appeals which were to be filed stand saved. No preferential treatment can be granted to an aggrieved person to file a fresh appeal against an order passed under the FERA under section 17, because this will be discriminatory as he shall have the right to file second appeal under section 19 of the FEMA before the Tribunal. Section 19 is of wide amplitude, as it gives pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination is whether an appeal filed after the repeal of FERA is governed under the provisions of section 17 or section 19 of the FEMA? Section 49 of the FEMA deals with repeal and saving of the repealed Act (FERA). Sub-section (5) is a saving clause dealing with repealed Act (FERA) which reads : (a) anything done or any action taken or purported to have been done or taken including any rule, notification, inspection, order or notice made or issued or any appointment, confirmation or declaration made or any licence, permission, authorisation or exemption granted or any document or instrument executed or any direction given under the Act hereby repealed shall, insofar as it is not inconsistent with the provisions of this Act, be deemed to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) against the order passed by an Adjudicating Authority who may be an Asstt. Director of Enforcement or a Deputy Director of Enforcement. The term Adjudicating Authority has specifically been defined under the Act and the mode of its appointment is also prescribed under section 16. An Asstt. Director who used to pass the orders as an Adjudicating Officer under the FERA does not possess any qualification to be termed as Adjudicating Authority as is contemplated under section 17. The basic principle of construction of every statute is to find out what is clearly stated and not to speculate upon latent imponderables. The statute must be read as a whole, fairly and reasonably. If the choice is between two interpretations, that alternative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 49 do not supplant, but supplement each other. The scheme of the Act is only to the extent of protecting the right of an appellant but does not create an additional right of filing the appeal before a Forum constituted under section 19. This view also gets support from the language employed in sub-section (4) of section 49 which runs thus : (4) Subject to the provisions of sub-section (3) all offences committed under the repealed Act shall continue to be governed by the provisions of the repealed Act, as if that Act had not been repealed. 9. An appellant who had filed the appeal under the repealed Act before its repeal, and an aggrieved person who files the appeal after its repeal, cannot be treated differently. The contentions raise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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