Amexo International Ltd. is aggrieved by the Order of Deputy Director of Enforcement Directorate (ED), and is evaluating to seek further remedies in this regard. Advise the Company regarding the Appellate jurisdiction un

The first stage of appeal in the Foreign Exchange Management Act, 1999 (the FEMA) is the appeal against the order of the Adjudicating Authorities. It is an appeal before the Special Director (Appeals) under section 17(2) of the FEMA. The Central Government shall, by notification, appoint one or more Special Directors (Appeals) to hear appeals against the orders of the Adjudicating Authorities under this section and shall also specify in the said notification the matter and places in relation to which the Special Director (Appeals) may exercise jurisdiction. Any person aggrieved by an order made by the Adjudicating Authority, being an Assistant Director of Enforcement or a Deputy Director of Enforcement, may prefer an appeal to the Special Director (Appeals). Procedure under Sec 17 of the FEMA (read with the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000) for filing of appeal before Special Director (Appeals): Every appeal under section 17 (1) shall be filed within forty-five days from the date on which the copy of the order made by the Adjudicating Authority is received by the aggrieved person, provided that the Special Director (Appeals) may entertain an appeal after the expiry of the said period of forty-five days, if he is satisfied that there was sufficient cause for not filing it within that period, The Appeal shall be filed in Form I, signed by the applicant in triplicate and accompanied by three copies of the order appealed against, together with the fee of ₹5,000/-. On receipt of an appeal under sub-section (1), the Special Director (Appeals) may after giving the parties to the appeal an opportunity of being heard, pass such order thereon as he thinks fit, confirming, modifying or setting aside the order appealed against. The Special Director (Appeals) shall send a copy of every order made by him to the parties to appeal and to the concerned Adjudicating Authority. As per section 19 of the FEMA, any person aggrieved from the order Special Director (Appeals) may prefer an appeal to Appellate tribunal. Further, under section 35 of FEMA, any person aggrieved from the order or decision of the Appellate Tribunal may file an appeal to the High Court.