Appellate Tribunal
Section 18 of the Foreign Exchange Management Act, 1999 deals with appellate Tribunal. The Appellate Tribunal constituted under sub-section (1) of section 12 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976), shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), be the Appellate Tribunal for The Act came into force on 01 Jun 2000.
1 [18. Appellate Tribunal.--The Appellate Tribunal constituted under sub-section (1) of section 12 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976), shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), be the Appellate Tribunal for the purposes of this Act and the said Appellate Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.]
Section 18, 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
Referred to by 1
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.
-
The Special Director, Directorate of Enforcement (WR) v. Em Sporting Holdings Ltd.
Court's Decision & Legal Precedent
Companion FEMA Appeal from the Appellate Tribunal designated under FEMA s.18; HC under s.35 dismisses for want of a question of law.
On this section: Companion appeal from the same s.18 Appellate Tribunal order.
-
The Special Director, Directorate of Enforcement (WR) v. Bishwanath Bachun (Jaipur IPL / FEMA Appeals batch)
Court's Decision & Legal Precedent
Appeals under FEMA s.35 from orders of the Appellate Tribunal for SAFEMA/FEMA (the Tribunal designated under FEMA s.18) lie only on a question of law; where the Tribunal reduced penalties applying proportionality and the ED raises only questions of fact/evidence appreciation, the High Court dismisses the appeals.
On this section: s.18 Tribunal's order was the subject of FEMA s.35 HC appeals; confirms the Tribunal designated by s.18 as the appellate forum whose decisions reach the High Court only on questions of law.
-
The Special Director, Directorate of Enforcement (WR) v. Suresh Chellaram
Court's Decision & Legal Precedent
Companion FEMA Appeal in the Bachun/Jaipur IPL batch from the SAFEMA/FEMA Appellate Tribunal (s.18) under s.35; dismissed as raising no question of law.
On this section: Companion appeal from the same s.18 Appellate Tribunal order.
-
Ajay Dantuluri v. Union of India & Ors.
Court's Decision & Legal Precedent
Companion writ in the Anupama batch: FEMA adjudication challenged by writ while s.19 appeal pending before the FEMA/SAFEMA Appellate Tribunal under s.18; HC directs pursuit of Tribunal appeals after Member appointments.
On this section: Same s.18 Appellate Tribunal forum ruling on companion CNR.
-
Alluri Anupama v. Union of India & Ors.
Court's Decision & Legal Precedent
FEMA adjudications are appealable to the Appellate Tribunal (SAFEMA/FEMA Appellate Tribunal designated under FEMA s.18) under s.19; once Members are appointed, writ petitioners must pursue those appeals rather than Art.226 challenges to the adjudication order.
On this section: s.18 designates the SAFEMA Appellate Tribunal as the FEMA Appellate Tribunal; HC directs parties to that Tribunal for pending s.19 appeals.
-
Pamuru Prabhakar v. Union of India & Ors.
Court's Decision & Legal Precedent
Companion writ: FEMA adjudication under challenge while s.19 appeals await the Appellate Tribunal under s.18; HC relegates parties to the Tribunal after Member appointments.
On this section: Same s.18 Appellate Tribunal forum ruling on companion CNR.
-
Venkata Subba Raju Dantuluri v. Union of India & Ors.
Court's Decision & Legal Precedent
Companion writ: challenges FEMA adjudication while appeals lie to the Appellate Tribunal designated under FEMA s.18; disposed with liberty to pursue Tribunal appeals.
On this section: Same s.18 Appellate Tribunal forum ruling on companion CNR.
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.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 18
What have the courts held on Section 18 of the Foreign Exchange Management Act?
The Special Director, Directorate of Enforcement (WR) v. Em Sporting Holdings Ltd. (13 Dec 2023) is the leading judgment on this section among those set out below: Companion appeal from the same s.18 Appellate Tribunal order. Another 6 judgments on this section are set out below. They run from 2022 to 2023.
How do I find court cases under Section 18 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 18, section 18 Fema, section 18 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. 7 reported judgments on this section are set out on this page, beginning with The Special Director, Directorate of Enforcement (WR) v. Em Sporting Holdings Ltd. (13 Dec 2023).
What should I read with Section 18 of the Foreign Exchange Management Act, and has it changed?
Its own text turns on Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act 12 (Constitution of Appellate Tribunal), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. One instrument names it without being made under it, most recently the Foreign Exchange Management (Encashment of Draft, Cheque, Instrument and payment of interest) Rules, 2000. (2000).
When did Section 18 of the Foreign Exchange Management Act come into force?
Section 18 of the Foreign Exchange Management Act, cited as Fema 18, 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
- 2. Definitions1265 words
- 14. Enforcement of the orders of Adjudicating Authority837 words
- 13. Penalties496 words
- 10. Authorised person489 words
- 49. Repeal and saving475 words
- 19. Appeal to Appellate Tribunal465 words
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 19 Oct 2026. This page is not a substitute for legal advice.