This document discusses the enforcement and adjudication procedures under the Foreign Exchange Management Act (FEMA) in India. It outlines the various authorities involved in enforcement, adjudication, appeals, and compounding of offenses under FEMA. These include the Directorate of Enforcement, Adjudicating Authority, Special Director (Appeals), and Appellate Tribunal. The document also provides details on the jurisdiction and powers of these authorities based on the amount involved in the alleged contravention.

1. CA. Sudha G. Bhushan

2. Brief overview FEMA
Enforcement under FEMA
Adjudication under FEMA
Appeal under FEMA
Compounding under FEMA
Meaning
Authorities
Procedure
Application
Practical aspects

4. Section 36
Section 37
Officers of Enforcement
Directors of enforcement
Special Directorate of Enforcement
Additional Director of Enforcement
Deputy Directors of Enforcement
Deputy Legal Adviser
Assistant Director of Enforcement
Assistant Legal Adviser

5. Vodafone

6. Following has been appointed as the
Adjudicating Authority under FEMA [under
section 16 of the Act vide S.O 535(E), dated 1-
6-2000 to hold an enquiry under Section 13 of
the Act].
Directors of Enforcement
Special Directorate of Enforcement
Additional Director of Enforcement
Deputy Directors of Enforcement

7. Director of Enforcement have the jurisdiction
over the cases involving an amount exceeding
Rs. one crore. Special Director of Enforcement I,
II and III have the jurisdiction over the cases
involving amount exceeding Rs.One Crore
[jurisdiction over specified zones] Additional
Director have the jurisdiction over the cases
involving amount of Rs.75 lakhs but not over 1
crore. Deputy Director’s jurisdiction is on the
cases in which amount involved does not exceed
Rs. 75 Lakhs.

8. Adjudicating authority for the purpose of
adjudication in respect of contravention
under Section 6(3)(g) and 7(1)(a) is
Commissioner of Customs and Central
Excise.[Section 6(3)(g) relates to restrictions
on export, import or holding of currency or
currency notes] and 7(1)(a) relates to
furnishing of information relating to export to
RBI].

9. Special Director
(Appeals)
Appeal against Order
passed by
Adjudicating
Authority
Appellate Tribunal

10. • Adjudicating authority being
Assistant Director of
Special Director Enforcement or a Deputy
(Appeals) Director of enforcement
• Adjudicating authority not
being Assistant Director
Appellate /Deputy Director of
Tribunal enforcement

11. Special Director (Appeals)
Appellate Tribunal
High Court

12. Not defined

13. Sum Involved in Authorized Person
Contravention
Rs 5 lakhs and below Deputy Director
Above Rs.5 lakhs but of below Addl. Director of Enforcement
Rs.10 lakhs Directorate
Above Rs 10 lakhs but of below Special Director
Rs. 50 lakhs
Above Rs. 50 lakhs but with Special Director with Legal
below Rs. 1 crore Adviser of Deputy Enforcement
Directorate
Rs.1 crore or more Director of Enforcement with
Special Director of Enforcement
Directorate

14. Sum Involved in Authorized Person
Contravention
Rs 10 lakhs and below Assistant General
Manager of RBI
Above Rs.10 lakhs but of
below Rs.40 lakhs Deputy General
Manager of RBI
Above Rs 40 lakhs but of
below Rs. 1 Crore General Manager of RBI
Rs.1 crore or more Chief General Manager
of RBI

15. Amount involved
in
Contravention????
?????
FIPB/RBI????????
Procedural
Defaults ?????
Already admitting of
Offence

16. Your
Experiences

17. Thanks
.