In Brief
The Supreme Court held that when a FERA adjudication order is passed after FERA's repeal (1 June 2000) in proceedings initiated before the repeal date, appeals must lie to the Appellate Tribunal under FEMA Section 19, not to the Special Director (Appeals) under FEMA Section 17. The Court reasoned that Parliament did not intend two separate appellate forums for similar orders, and that orders of the Appellate Tribunal are appealable to the High Court while Special Director orders are not, creating unjustifiable distinction. The Court transferred the respondents' pending appeals from the Special Director to the Appellate Tribunal for decision on the merits.
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