TMI Blog2018 (9) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... ision for appeals going to the Special Director (Appeals) - Held that:- As decided in the case of Premier Limited vs. Union of India [2006 (7) TMI 326 - HIGH COURT OF BOMBAY].in Section 49(5)(a) of FEMA the legislature has provided that notwithstanding the repeal, actions taken under FERA shall be deemed to have been taken under the corresponding provisions of FEMA. In Section 49(5)(b) the legisla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals). Accordingly, dismiss the appeal with liberty to the appellant to file the same before the Special Director (Appeals) - MP-FE-135/AHD/2018 (Misc.) & FPA-FE-137/AHD/2000 - - - Dated:- 7-9-2018 - SMT. ANANYA RAY MEMBER For the Appellant : Shri N. M. Kapadia, Advocate For the Respondent : Shri Prashant Pandey, Legal Consultant JUDGEMENT SMT. ANANYA RAY FPA-FE-137/AHD/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Enforcement or a Deputy Director of Enforcement, may prefer an appeal to the Special Director (Appeals). The Bombay High Court vide its decision dated 13.07.2006 in the case of Premier Limited vs. Union of India had dealt with the said issue. Para 18 of the decision, reads as under: 18. Referring to Section 49 of FEMA as also Section 6 of the General Clauses Act, 1897 it is contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the adjudication orders passed whether under FERA or FEMA shall be instituted before either of the two appellate forums constituted under FEMA. In Section 49(5)(a) of FEMA the legislature has provided that notwithstanding the repeal, actions taken under FERA shall be deemed to have been taken under the corresponding provisions of FEMA. In Section 49(5)(b) the legislature has provided that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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