Section 15 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 15 gives any person aggrieved by a decision or order of the Adjudicating Authority a right of appeal. The appeal goes to the Central Government if the Director General made the order, and to the Director General or a superior officer he authorises if a subordinate officer made it. It must be filed within forty-five days, with a further thirty days allowed for sufficient cause, and an order imposing a penalty or redemption charges needs the amount to be deposited unless the Appellate Authority excuses it. This article explains section 15 as per the Act as enacted in 1992 read with the 2010 Amendment Act.
Who appeals: any person aggrieved by an order of the Adjudicating Authority. Where: to the Central Government (if the Director General made the order) or to the Director General or a superior officer authorised by him (if a subordinate officer made it). When: within forty-five days of service of the order, plus up to thirty days more for sufficient cause. Deposit: the penalty or redemption charges must be deposited unless the Appellate Authority dispenses with it for undue hardship. Result: the order in appeal is final.
Where section 15 sits
Section 15 is in Chapter V. In 1992 the Chapter was headed "Appeal and Revision"; the 2010 Amendment Act changed the word "Revision" in the sub-heading to "Review", so the Chapter now deals with appeal and review. Section 2(b) defines the "Appellate Authority" as "the authority specified in, or under, sub-section (1) of section 15".
Section 15 was changed in 2010 only in one place, the proviso to sub-section (2). The 2010 Act was brought into force by notification; the date is not in the sources consulted. Otherwise section 15 is as enacted in 1992.
Section 15(1): who may appeal and to whom
Section 15(1) says that any person aggrieved by any decision or order made by the Adjudicating Authority under the Act may prefer an appeal:
| Who made the order | Where the appeal lies |
|---|---|
| (a) The Director General | The Central Government |
| (b) An officer subordinate to the Director General | The Director General, or any officer superior to the Adjudicating Authority authorised by the Director General to hear the appeal |
The words "any person aggrieved" are wide. They are not limited to the owner of goods. Anyone affected by an order made under the Act may appeal. For who the Adjudicating Authority is, see our article on sections 13 and 14.
Section 9(5) uses the same route for licences. An appeal against an order refusing to grant or renew, or suspending or cancelling, a licence "shall lie in like manner as an appeal against an order would lie under section 15". See section 9.
The time limit
The appeal must be preferred "within a period of forty-five days from the date on which the decision or order is served on such person". Note two things:
- The days run from service of the order on the person, not from the date the order bears.
- The Act does not say how service is made.
Because the clock starts on service, note the date you receive the order and ask a legal adviser to count the days at once.
The first proviso: a further thirty days
The Appellate Authority "may, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the aforesaid period, allow such appeal to be preferred within a further period of thirty days". So the outer limit is forty-five days plus thirty days, and the extra thirty days are not a right. They depend on the Appellate Authority being satisfied about sufficient cause. After that outer limit the section gives no further extension.
Example: Lotus Imports (an invented firm) is served with an order on 1 March (an invented date). Its forty-five days run from service. If the finance head was in hospital for a month and the appeal is therefore late, Lotus can file within the further thirty days and ask the Appellate Authority to accept it by showing that illness was sufficient cause.
The deposit
The second proviso: "in the case of an appeal against a decision or order imposing a penalty or redemption charges, no such appeal shall be entertained unless the amount of the penalty or redemption charges has been deposited by the appellant".
The third proviso softens it: "where the Appellate Authority is of opinion that the deposit to be made will cause undue hardship to the appellant, it may, at its discretion, dispense with such deposit either unconditionally or subject to such conditions as it may impose."
| Proviso | Effect |
|---|---|
| Second | Appeal against a penalty or redemption charges is not entertained unless the amount is deposited |
| Third | The Appellate Authority may dispense with the deposit for undue hardship, unconditionally or with conditions |
Three practical points:
- The deposit rule is about orders imposing a "penalty or redemption charges". It is not stated for an order of confiscation alone, an order suspending the Code or an order refusing a licence.
- The waiver is at the Authority's discretion. The Act gives no test beyond "undue hardship".
- A request for waiver should go with the appeal, with reasons and figures, so the Authority can decide it at the start.
For the penalty and redemption charges themselves, see section 11(1) to (4) and section 11(5) to (9).
Section 15(2): what the Appellate Authority can do
After giving the appellant "a reasonable opportunity of being heard, if he so desires, and after making such further inquiries, if any, as it may consider necessary", the Appellate Authority may make such orders as it thinks fit:
- confirming the order appealed against;
- modifying it;
- reversing it; or
- sending the case back "with such directions, as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary".
The proviso protects the appellant against a worse result by surprise. An order "enhancing or imposing a penalty or redemption charges or confiscating the goods (including the goods connected with services or technology) of a greater value" cannot be made unless the appellant has been given "an opportunity of making a representation, and, if he so desires, of being heard in his defence". The 1992 proviso read "confiscating goods of a greater value"; the 2010 Act replaced "goods" with the longer words so that goods connected with services or technology are covered.
So an appellant risks a heavier order, but only after a notice and a hearing.
Section 15(3): the order is final
"The order made in appeal by the Appellate Authority shall be final." The section provides no further appeal. The Act does give a power of review under section 16 in some cases; see sections 16 and 17. The Act does not say what other remedy, if any, exists outside it; that is a question for legal advice on the current law.
The Policy and the Handbook in the background
The Foreign Trade Policy 2023, para 2.60(b) (in the copy consulted), says that the personal-hearing route under the Policy does not apply to a decision or order in a proceeding under the Act, "whether at the original stage or at the appellate stage". Appeals against orders under the Act therefore follow section 15. The Handbook of Procedures can change and should be checked for any procedure on appeals.
Need help with an appeal under the Foreign Trade Act?
Time is short, and the deposit rule can decide whether the appeal is heard at all. Our legal consultation service can help you count the days from service, decide whether to ask for a waiver of the deposit and prepare the grounds. Later amendments to the Act, the Rules and the Policy should be checked.
Key takeaways
- Any person aggrieved by an order of the Adjudicating Authority may appeal under section 15(1).
- If the Director General made the order, the appeal lies to the Central Government; if a subordinate officer made it, to the Director General or a superior officer authorised by him.
- The period is forty-five days from service of the order, plus a further thirty days for sufficient cause.
- For a penalty or redemption charges the amount must be deposited, unless the Appellate Authority dispenses with it for undue hardship.
- The Appellate Authority can confirm, modify, reverse or remand, but cannot enhance a penalty or confiscation without a representation and a hearing.
- The order made in appeal is final (section 15(3)).
Read next
- Sections 16 and 17: review and powers of the authorities
- Sections 13 and 14: Adjudicating Authority and notice before penalty
- Section 11(5) to (9): recovery, confiscation and redemption
- Limitation periods for suits and appeals
Disclaimer: Based on the Foreign Trade (Development and Regulation) Act, 1992 as enacted read with the Amendment Act of 2010, and on the Foreign Trade (Regulation) Rules, 1993 as notified read with the Amendment Rules of 2015, as consulted on 2 October 2026. Later amendments, the current Foreign Trade Policy and the Handbook of Procedures should be checked. This article is general information, not legal advice; check the official text before acting.