The Central Government being aggrieved with the decision/orders of the Adjudicating Authority and Special Director (Appeals), appointed under sections 16 and 17 of the Foreign Exchange Management Act (FEMA), 1999 respect

Pursuant to section 19 of the FEMA, 1999, being aggrieved by the orders of Adjudicating Authority or Special Director (Appeals), Central Government may prefer an appeal to the Appellate Tribunal established under Section 18 of the Foreign Exchange Management Act, 1999. The Appellate Tribunal is empowered to hear appeals against the orders of Adjudication Authorities and Special Director (Appeals). Every appeal shall be filed within a period of forty-five days from the date on which a copy of the order made by the Adjudicating Authority or the Special Director (Appeals) is received by the Central Government and appeal shall be in prescribed form and fee. The Appellate Tribunal may entertain an appeal after expiry of the said period of forty-five days if it is satisfied that there was sufficient cause for not filing it within that period. On receipt of an appeal the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against.