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Section14A
The Foreign Exchange Management Act, 1999

Power of recover arrears of penalty

In force From 01 Jun 2000 Act 42 of 1999 As on 16 Oct 2026

Act 42 of 1999 Ministry Finance Enacted 29 Dec 1999 In force 01 Jun 2000

Section 14A of the Foreign Exchange Management Act, 1999 deals with power of recover arrears of penalty. Save as otherwise provided in this Act, the Adjudicating Authority may, by order in writing, authorise an officer of Enforcement not below the rank of Assistant Director to recover any arrears of penalty from any person who fails to make full payment of penalty imposed on him under section 13 within The Act came into force on 01 Jun 2000.

1 [14A. Power of recover arrears of penalty.--(1) Save as otherwise provided in this Act, the Adjudicating Authority may, by order in writing, authorise an officer of Enforcement not below the rank of Assistant Director to recover any arrears of penalty from any person who fails to make full payment of penalty imposed on him under section 13 within the period of ninety days from the date on which the notice for payment of such penalty is served on him.

(2) The officer referred to in sub-section (1) shall exercise all the like powers which are conferred on the income-tax authority in relation to recovery of tax under the Income-tax Act, 1961 (43 of 1961) and the procedure laid down under the Second Schedule to the said Act shall mutatis mutandis apply in relation to recovery of arrears of penalty under this Act.]

Section 14A, The Foreign Exchange Management Act, 1999 (Act 42 of 1999).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 13 Penalties

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Abdul Salam Khan & Anr. v. Union of India & Ors.

    High Court 06 Feb 2020 Persuasive (High Court)

    Court's Decision & Legal Precedent

    Discussing enforcement of adjudicating-authority orders (s.14) alongside s.14A recovery machinery, the Court holds coercive recovery must track statutory authorisation; unauthorised recovery steps cannot stand.

    On this section: Core isolate on s.14A authorisation / officer-rank prerequisites for arrears recovery.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Questions about Section 14A

What have the courts held on Section 14A of the Foreign Exchange Management Act?

Abdul Salam Khan & Anr. v. Union of India & Ors. (06 Feb 2020) is the leading judgment on this section among those set out below: Core isolate on s.14A authorisation / officer-rank prerequisites for arrears recovery.

How do I find court cases under Section 14A of the Foreign Exchange Management Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Fema 14A, section 14A Fema, section 14A of the Foreign Exchange Management Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Abdul Salam Khan & Anr. v. Union of India & Ors. (06 Feb 2020).

What should I read with Section 14A of the Foreign Exchange Management Act, and has it changed?

Its own text turns on section 13 (Penalties), so none of them can safely be read on its own.

When did Section 14A of the Foreign Exchange Management Act come into force?

Section 14A of the Foreign Exchange Management Act, cited as Fema 14A, came into force on 01 Jun 2000, having been enacted on 29 Dec 1999. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.