Appointment of Adjudicating Authority.
16. (1) For the purpose of adjudication under section 13, the
Central Govern-
ment may, by an order published in the Official Gazette, appoint as
many officers of the Central Government as it may think fit, as the
Adjudicating Authorities for holding an inquiry in the manner
prescribed after giving the person alleged to have committed
contravention under section 13, against whom a complaint has been made
under sub-section
(2) (hereinafter in this section referred to as the said person) a
reasonable opportunity of being heard for the purpose of imposing any
penalty:
Provided that where the Adjudicating Authority is of opinion that
the said person is likely to abscond or is likely to evade in any
manner, the payment of penalty, if levied, it may direct the said
person to furnish a bond or guarantee for such amount and subject to
such conditions as it may deem fit.
(2) The Central Government shall, while appointing the Adjudicating
Authorities under sub-section (1), also specify in the order published
in the Official Gazette, their respective jurisdictions.
(3) No Adjudicating Authority shall hold an enquiry under
sub-section (1) except upon a complaint in writing made by any officer
authorised by a general or special order by the Central Government.
(4) The said person may appear either in person or take the
assistance of a legal practitioner or a chartered accountant of his
choice for presenting his case before the Adjudicating Authority.
(5) Every Adjudicating Authority shall have the same powers of a
civil court which are conferred on the Appellate Tribunal under
sub-section (2) of section 28 and—
(a) all proceedings before it shall be deemed to be judicial
proceedings within the meaning of sections 193 and 228 of the Indian
Penal Code (45 of 1860);
(b) shall be deemed to be a civil court for the purposes of sections
345 and 346 of the Code of Criminal Procedure, 1973 (2 of 1974).
(6) Every Adjudicating Authority shall deal with the complaint under
sub-section (2) as expeditiously as possible and endeavour shall be
made to dispose of the complaint finally within one year from the date
of receipt of the complaint :
Provided that where the complaint cannot be disposed off within the
said period, the Adjudicating Authority shall record periodically the
reasons in writing for not disposing off the complaint within the said
period.
Appeal to Special Director (Appeals).
17. (1) 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.
(2) 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).
(3) Every appeal under sub-section (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 and it
shall be in such form, verified in such manner and be accompanied by
such fee as may be prescribed :
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.
(4) 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.
(5) 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.
(6) The Special Director (Appeals) shall have the same powers of a
civil court which are conferred on the Appellate Tribunal under
sub-section (2) of section 28 and—
(a) all proceedings before him shall be deemed to be judicial
proceedings within the meaning of sections 193 and 228 of the Indian
Penal Code (45 of 1860);
(b) shall be deemed to be a civil court for the purposes of sections
345 and 346 of the Code of Criminal Procedure, 1973 (2 of 1974).
Establishment of Appellate Tribunal.
18. The Central Government shall, by notification, establish an
Appellate Tribunal to be known as the Appellate Tribunal for Foreign
Exchange to hear appeals against the orders of the Adjudicating
Authorities and the Special Director (Appeals) under this Act.
Appeal to Appellate Tribunal.
19. (1) Save as provided in sub-section (2), the Central Government
or any person aggrieved by an order made by an Adjudicating Authority,
other than those referred to sub-section (1) of section 17, or the
Special Director (Appeals), may prefer an appeal to the Appellate
Tribunal:
Provided that any person appealing against the order of the
Adjudicating Authority or the Special Director (Appeals) levying any
penalty, shall while filing the appeal, deposit the amount of such
penalty with such authority as may be notified by the Central
Government :
Provided further that where in any particular case, the Appellate
Tribunal is of the opinion that the deposit of such penalty would
cause undue hardship to such person, the Appellate Tribunal may
dispense with such deposit subject to such conditions as it may deem
fit to impose so as to safeguard the realisation of penalty.
(2) Every appeal under sub-section (1) 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 aggrieved person or by the Central Government and
it shall be in such form, verified in such manner and be accompanied
by such fee as may be prescribed :
Provided that the Appellate Tribunal may entertain an appeal after
the 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.
(3) On receipt of an appeal under sub-section (1), 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.
(4) The Appellate Tribunal shall send a copy of every order made by
it to the parties to the appeal and to the concerned Adjudicating
Authority or the Special Director (Appeals), as the case may be.
(5) The appeal filed before the Appellate Tribunal under sub-section
(1) shall be dealt with by it as expeditiously as possible and
endeavour shall be made by it to dispose of the appeal finally within
one hundred and eighty days from the date of receipt of the appeal:
Provided that where any appeal could not be disposed of within the
said period of one hundred and eighty days, the Appellate Tribunal
shall record its reasons in writing for not disposing of the appeal
within the said period.
(6) The Appellate Tribunal may, for the purpose of examining the
legality, propriety or correctness of any order made by the
Adjudicating Authority under section 16 in relation to any proceeding,
on its own motion or otherwise, call for the records of such
proceedings and make such order in the case as it thinks fit.
Composition of Appellate Tribunal.
20. (1) The Appellate Tribunal shall consist of a Chairperson and
such number of Members as the Central Government may deem fit.
(2) Subject to the provisions of this Act,—
(a) the jurisdiction of the Appellate Tribunal may be exercised by
Benches thereof;
(b) a Bench may be constituted by the Chairperson with one or more
Members as the Chairperson may deem fit;
(c) the Benches of the Appellate Tribunal shall ordinarily sit at
New Delhi and at such other places as the Central Government may, in
consultation with the Chairperson, notify;
(d) the Central Government shall notify the areas in relation to
which each Bench of the Appellate Tribunal may exercise jurisdiction.
(3) Notwithstanding anything contained in sub-section (2), the
Chairperson may transfer a Member from one Bench to another Bench.
(4) If at any stage of the hearing of any case or matter it appears
to the Chairperson or a Member that the case or matter is of such a
nature that it ought to be heard by a Bench consisting of two Members,
the case or matter may be transferred by the Chairperson or, as the
case may be, referred to him for transfer, to such Bench as the
Chairperson may deem fit.
Qualifications for appointment of Chairperson, Member and
Special Director (Appeals).
21. (1) A person shall not be qualified for appointment as the
Chairperson or a Member unless he—
(a) in the case of Chairperson, is or has been, or is qualified to
be, a Judge of a High Court; and
(b) in the case of a Member, is or has been, or is qualified to be,
a District Judge.
(2) A person shall not be qualified for appointment as a Special
Director (Appeals) unless he—
(a) has been a member of the Indian Legal Service and has held a
post in Grade I of that Service; or
(b) has been a member of the Indian Revenue Service and has held a
post equivalent to a Joint Secretary to the Government of India.
Term of office.
22. The Chairperson and every other Member shall hold office as such
for a term of five years from the date on which he enters upon his
office :
Provided that no Chairperson or other Member shall hold office as
such after he has attained,—
(a) in the case of the Chairperson, the age of sixty-five years;
(b) in the case of any other Member, the age of sixty-two years.
Terms and conditions of service.
23. The salary and allowances payable to and the other terms and
conditions of service of the Chairperson, other Members and the
Special Director (Appeals) shall be such as may be prescribed:
Provided that neither the salary and allowances nor the other terms
and conditions of service of the Chairperson or a Member shall be
varied to his disadvantage after appointment.
Vacancies.
24. If, for reason other than temporary absence, any vacancy occurs
in the office of the Chairperson or a Member, the Central Government
shall appoint another person in accordance with the provisions of this
Act to fill the vacancy and the proceedings may be continued before
the Appellate Tribunal from the stage at which the vacancy is filled.
Resignation and removal.
25. (1) The Chairperson or a Member may, by notice in writing under
his hand addressed to the Central Government, resign his office:
Provided that the Chairperson or a Member shall, unless he is
permitted by the Central Government to relinquish his office sooner,
continue to hold office until the expiry of three months from the date
of receipt of such notice or until a person duly appointed as his
successor enters upon his office or until the expiry of term of
office, whichever is the earliest.
(2) The Chairperson or a Member shall not be removed from his office
except by an order by the Central Government on the ground of proved
misbehaviour or incapacity after an inquiry made by such person as the
President may appoint for this purpose in which the Chairperson or a
Member concerned has been informed of the charges against him and
given a reasonable opportunity of being heard in respect of such
charges.
Member to act as Chairperson in certain circumstances.
26. (1) In the event of the occurrence of any vacancy in the office
of the Chairperson by reason of his death, resignation or otherwise,
the senior-most Member shall act as the Chairperson until the date on
which a new Chairperson, appointed in accordance with the provisions
of this Act to fill such vacancy, enters upon his office.
(2) When the Chairperson is unable to discharge his functions owing
to absence, illness or any other cause, the seniormost Member shall
discharge the functions of the Chairperson until the date on which the
Chairperson resumes his duties.
Staff of Appellate Tribunal and Special Director (Appeals).
27. (1) The Central Government shall provide the Appellate Tribunal
and the Special Director (Appeals) with such officers and employees as
it may deem fit.
(2) The officers and employees of the Appellate Tribunal and office
of the Special Director (Appeals) shall discharge their functions
under the general superintendence of the Chairperson and the Special
Director (Appeals), as the case may be.
(3) The salaries and allowances and other conditions of service of
the officers and employees of the Appellate Tribunal and office of the
Special Director (Appeals) shall be such as may be prescribed.
Procedure and powers of Appellate Tribunal and Special Director
(Appeals)
28. (1) The Appellate Tribunal and the Special Director (Appeals)
shall not be bound by the procedure laid down by the Code of Civil
Procedure, 1908 (5 of 1908) but shall be guided by the principles of
natural justice and, subject to the other provisions of this Act, the
Appellate Tribunal and the Special Director (Appeals) shall have
powers to regulate its own procedure.
(2) The Appellate Tribunal and the Special Director (Appeals) shall
have, for the purposes of discharging its functions under this Act,
the same powers as are vested in a civil court under the Code of Civil
Procedure, 1908 (5 of 1908); while trying a suit, in respect of the
following matters, namely:—
(a) summoning and enforcing the attendance of any person and
examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of sections 123 and 124 of the Indian
Evidence Act, 1872 (1 of 1872) requisitioning any public record or
document or copy of such record or document from any office;
(e) issuing commissions for the examination of witnesses or
documents;
(f) reviewing its decisions;
(g) dismissing a representation of default or deciding it ex
parte;
(h) setting aside any order of dismissal of any representation for
default or any order passed by it ex parte; and
(i) any other matter which may be prescribed by the Central
Government.
(3) An order made by the Appellate Tribunal or the Special Director
(Appeals) under this Act shall be executable by the Appellate Tribunal
or the Special Director (Appeals) as a decree of civil court and, for
this purpose, the Appellate Tribunal and the Special Director
(Appeals) shall have all the powers of a civil court.
(4) Notwithstanding anything contained in sub-section (3), the
Appellate Tribunal or the Special Director (Appeals) may transmit any
order made by it to a civil court having local jurisdiction and such
civil court shall execute the order as if it were a decree made by
that court.
(5) All proceedings before the Appellate Tribunal and the Special
Director (Appeals) shall be deemed to be judicial proceedings within
the meaning of sections 193 and 228 of the Indian Penal Code (45 of
1860) and the Appellate Tribunal shall be deemed to be a civil court
for the purposes of sections 345 and 346 of the Code of Criminal
Procedure, 1973 (2 of 1974)
Distribution of business amongst Benches.
29. Where Benches are constituted, the Chairperson may, from time to
time, by notification, make provisions as to the distribution of the
business of the Appellate Tribunal amongst the Benches and also
provide for the matters which may be dealt with by each Bench.
Power of Chairperson to transfer cases.
30. On the application of any of the parties and after notice to the
parties, and after hearing such of them as he may desire to be heard,
or on his own motion without such notice, the Chairperson may transfer
any case pending before one Bench, for disposal, to any other Bench.
Decision to be by majority.
31. If the Members of a Bench consisting of two Members differ in
opinion on any point, they shall state the point or points on which
they differ, and make a reference to the Chairperson who shall either
hear the point or points himself or refer the case for hearing on such
point or points by one or more of the other Members of the Appellate
Tribunal and such point or points shall be decided according to the
opinion of the majority of the Members of the Appellate Tribunal who
have heard the case, including those who first heard it.
Right of appellant to take assistance of legal practitioner or
chartered accountant and of Government, to appoint presenting
officers.
32. (1) A person preferring an appeal to the Appellate Tribunal or
the Special Director (Appeals) under this Act may either appear in
person or take the assistance of a legal practitioner or a chartered
accountant of his choice to present his case before the Appellate
Tribunal or the Special Director (Appeals), as the case may be.
(2) The Central Government may authorise one or more legal
practitioners or chartered accountants or any of its officers to act
as presenting officers and every person so authorised may present the
case with respect to any appeal before the Appellate Tribunal or the
Special Director (Appeals), as the case may be.
Members, etc. to be public servants.
33. The Chairperson, Members and other officers and employees of the
Appellate Tribunal, the Special Director (Appeals) and the
Adjudicating Authority shall be deemed to be public servants within
the meaning of section 21 of the Indian Penal Code (45 of 1860).
Civil court not to have jurisdiction.
34. No civil court shall have jurisdiction to entertain any suit or
proceeding in respect of any matter which an Adjudicating Authority or
the Appellate Tribunal or the Special Director (Appeals) is empowered
by or under this Act to determine and no injunction shall be granted
by any court or other authority in respect of any action taken or to
be taken in pursuance of any power conferred by or under this Act.
Appeal to High Court.
35. Any person aggrieved by any decision or order of the Appellate
Tribunal may file an appeal to the High Court within sixty days from
the date of communication of the decision or order of the Appellate
Tribunal on any question of law arising out of such order:
Provided that the High Court may, if it is satisfied that the
appellant was prevented by sufficient cause from filing the appeal
within the said period, allow it to be filed within a further period
not exceeding sixty days.
Explanation.—In this section "High Court" means—
(a) the High Court within the jurisdiction of which the aggrieved
party ordinarily resides or carries on business or personally works
for gain; and
(b) where the Central Government is the aggrieved party, the High
Court within the jurisdiction of which the respondent, or in a case
where there are more than one respondent, any of the respondents,
ordinarily resides or carries on business or personally works for
gain.