Appeal to Appellate Tribunal
Section 19 of the Foreign Exchange Management Act, 1999 deals with appeal to Appellate Tribunal. 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 in sub-section (1) of section 17, or the Special Director (Appeals), may prefer an appeal to the Appellate Tribunal: Provided that any perso The Act came into force on 01 Jun 2000.
(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 in 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 off 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.
Section 19, 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
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.
-
Sas Realtors Pvt. LTD vs Sri Maruti Electrical Enterprises
Court's Decision & Legal Precedent
The Limitation Act, 1963 applies to applications filed under Sections 7 and 9 of the Insolvency and Bankruptcy Code, 2016 from the Code's commencement on 01.12.2016. Time-barred debts cannot trigger the Corporate Insolvency Resolution Process. The expression 'debt due' in the Code refers only to debts that are not time-barred and are legally recoverable. Article 137 of the Limitation Act prescribes a three-year limitation period for applications under Sections 7 and 9, and applications filed beyond this period are barred unless delay is condoned under Section 5 of the Limitation Act.
On this section: Cited for principle regarding retrospective application of procedural law and condonation of delay.
-
Deputy Director, Directorate of Enforcement v. Google India Pvt. Ltd.
Court's Decision & Legal Precedent
DB Judgment (header 20.03.2025 matches index; embedded Tribunal/AA dates are not the order date): set aside FEMA Tribunal stay that waived pre-deposit without conditions; directed 50% bank guarantees pending Tribunal appeals, applying s.19 pre-deposit spirit as interpreted in Monotosh Saha, on s.35 HC appeal from Tribunal.
On this section: s.19 — Appeal to Appellate Tribunal; pre-deposit/stay conditions on penalty appeals
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 19
What have the courts held on Section 19 of the Foreign Exchange Management Act?
Sas Realtors Pvt. LTD vs Sri Maruti Electrical Enterprises (11 Oct 2018) is the leading judgment on this section among those set out below: Cited for principle regarding retrospective application of procedural law and condonation of delay. Another 1 judgment on this section is set out below, 1 of them from the Supreme Court. They run from 2018 to 2025.
How do I find court cases under Section 19 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 19, section 19 Fema, section 19 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. 2 reported judgments on this section are set out on this page, beginning with Sas Realtors Pvt. LTD vs Sri Maruti Electrical Enterprises (11 Oct 2018).
What should I read with Section 19 of the Foreign Exchange Management Act, and has it changed?
Its own text turns on section 16 (Appointment of Adjudicating Authority), section 17 (Appeal to Special Director (Appeals)), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently the Foreign Exchange (Compounding Proceedings) Rules 2000 (2000).
When did Section 19 of the Foreign Exchange Management Act come into force?
Section 19 of the Foreign Exchange Management Act, cited as Fema 19, 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
- 37A. Special provisions relating to assets held outside India in contravention of section 4441 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 17 Oct 2026. This page is not a substitute for legal advice.