Section 19 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 19 gives a second appeal. The Central Government, or a person aggrieved by an order of an Adjudicating Authority or of the Special Director (Appeals), may go to the Appellate Tribunal. A person who appeals against an order levying a penalty must deposit the penalty when filing, unless the Tribunal dispenses with the deposit for undue hardship.
Under section 19(2) an appeal must be filed within forty-five days of receiving a copy of the order, in the form, with the verification and the fee as may be prescribed. The appellant against a penalty must deposit the amount with the authority notified by the Central Government, unless the Appellate Tribunal finds undue hardship. The Tribunal should try to dispose of the appeal within one hundred and eighty days, and must record reasons in writing if it does not.
Where section 19 sits
This article is based on the consolidated text of the Act consulted (amendments shown up to Act 50 of 2019). Later amendments should be checked. The first appeal against an order of the Adjudicating Authority is dealt with in our article on section 17; the body that hears the appeal under section 19 is named in section 18, explained in our article on sections 18 and 20 to 27. For the practical side of an appeal, see our guide on appeals under FEMA. If an order has been passed against you, our legal consultation team can help you read it against section 19.
The copy consulted prints section 19 with no footnote of amendment.
Section 19(1): who may appeal, and the two provisos
The text opens "Save as provided in sub-section (2)". It then says 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.
Printing point: the cross-reference reads "sub-section (1) of section 17", but the officers whose orders go to the Special Director (Appeals) are named in sub-section (2) of section 17. It is quoted as printed. The sense is that orders of those Adjudicating Authorities go first to the Special Director (Appeals), and that the Tribunal hears appeals against the other Adjudicating Authorities' orders and against the Special Director (Appeals)'s orders. The Adjudicating Authority itself is the officer authorised under section 16(1) (section 2(a)).
Two provisos follow.
- Deposit of penalty. A person appealing against an order of the Adjudicating Authority or the Special Director (Appeals) levying any penalty shall, while filing the appeal, deposit the amount of the penalty with such authority as may be notified by the Central Government. The Act does not name the authority or give a procedure; "notify" means to notify in the Official Gazette (section 2(t)).
- Undue hardship. Where the Appellate Tribunal is of the opinion that the deposit would cause undue hardship to the person in a particular case, it may dispense with the deposit, subject to such conditions as it may deem fit to impose so as to safeguard the realisation of the penalty.
The first proviso applies to an order that levies a penalty. An appeal against an order that levies none carries no deposit under this section. Whether a case is one of undue hardship is for the Tribunal to decide on the facts; the Act gives no list of grounds.
| Point | What section 19(1) says |
|---|---|
| Who may appeal | The Central Government, or any person aggrieved |
| Against what | An order of an Adjudicating Authority (other than those referred to in the printed cross-reference to section 17) or of the Special Director (Appeals) |
| Deposit | The amount of the penalty, with the authority notified by the Central Government |
| Relief | Dispensation by the Tribunal for undue hardship, on conditions that safeguard realisation |
Section 19(2): forty-five days, form and fee
Every appeal under sub-section (1) shall be filed within 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. Three things are left to the rules: the form, the manner of verification and the fee. The hook is section 46(2)(d), which covers "the form of appeal and fee for filing such appeal under sections 17 and 19". The Act prints no form name and no fee; they are in the rules made by the Central Government under section 46, as amended from time to time.
The period runs from receipt of a copy, not from the date of the order. The Central Government, as an appellant, is counted from its own receipt.
Delay. The proviso allows the Tribunal to entertain an appeal after the forty-five days if it is satisfied that there was sufficient cause for not filing within that period. The Act sets no outer limit for this condonation, unlike section 35(1), where the High Court's extra period is capped; see our article on section 35.
Section 19(3) and (4): the hearing and the order
On receipt of an appeal, the Tribunal may, after giving the parties an opportunity of being heard, pass such orders as it thinks fit, confirming, modifying or setting aside the order appealed against. It must then send a copy of every order to the parties and to the concerned Adjudicating Authority or the Special Director (Appeals), as the case may be. The procedure and powers the Tribunal uses in doing this come from section 28, covered in our article on section 28.
Section 19(5): the one hundred and eighty day target
The appeal "shall be dealt with ... as expeditiously as possible", and the Tribunal shall make an endeavour to dispose of it finally within one hundred and eighty days from the date of receipt. The proviso says that where an appeal could not be disposed of within that period, the Tribunal shall record its reasons in writing for not disposing it of within the period. Printing point: the proviso reads "disposing off", as printed.
This is a target with a duty to explain, not a deadline that ends the appeal. The text does not say what follows if the period passes: the appeal continues and the reasons are recorded.
Section 19(6): calling for records
The 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 as it thinks fit. The words "on its own motion or otherwise" mean the power is not confined to a filed appeal; the text does not say that a time limit applies to it, and it refers only to orders of the Adjudicating Authority under section 16.
Example. An Adjudicating Authority levies a penalty on Meridian Textiles Pvt Ltd, a hypothetical importer, and the matter is one that does not go to the Special Director (Appeals). The company receives a copy of the order on the first of a month and wants to appeal. Under section 19 it must file within forty-five days of receipt, in the prescribed form with the prescribed fee, and deposit the penalty with the notified authority at the time of filing. If the deposit would cause undue hardship, it asks the Tribunal to dispense with it; the Tribunal may do so on conditions that safeguard realisation. If the forty-five days are missed for a genuine reason, the company can show sufficient cause. The Tribunal hears both sides and may confirm, modify or set aside the order.
What the Act does not say
- It does not name the authority to which the deposit is paid; the Central Government notifies it.
- It does not print the form, the verification or the fee; these are for rules under section 46(2)(d).
- It does not list the grounds of undue hardship.
- It does not say where an appeal against the Tribunal's order goes; section 35 does, on a question of law, to the High Court.
Need help with an appeal under section 19?
The forty-five day period, the deposit and the form all work together, and a missed step is hard to repair. Our legal consultation team can help you check the order, the period and the papers before you file.
Key takeaways
- Section 19(1) lets the Central Government or an aggrieved person appeal to the Appellate Tribunal against the orders it covers.
- A penalty must be deposited when the appeal is filed; the Tribunal may dispense with it for undue hardship, on conditions.
- The period is forty-five days from receipt of a copy, with condonation for sufficient cause.
- Form, verification and fee are left to rules (section 46(2)(d)).
- The Tribunal should try to decide within one hundred and eighty days and must record reasons if it cannot.
- Section 19(6) lets it call for records of Adjudicating Authority orders under section 16.
Read next
- Section 17: appeal to the Special Director (Appeals)
- Section 28: procedure and powers of the Appellate Tribunal and Special Director
- Section 35: appeal to the High Court
- Appeal Under FEMA: Appellate Tribunal
Disclaimer: Based on a consolidated text of the Foreign Exchange Management Act, 1999 showing amendments up to Act 50 of 2019, as consulted on 2 October 2026. Limits, forms, timelines and procedures are set by rules, regulations and Reserve Bank directions made under the Act; they change from time to time and are not covered here. Later amendments should be checked. This article is general information, not legal advice; check the official text before acting.