If you’ve received an order from the Enforcement Directorate (ED) or Adjudicating Authority, you have a right to appeal.
Economic laws like PMLA and FEMA can sometimes lead to attachment of property, freezing of bank accounts, or imposition of penalties. Such orders are not final; they can be challenged before the Appellate Tribunal, which sits in Khan Market, New Delhi.
When an individual or company receives an order from the Adjudicating Authority under the Prevention of Money Laundering Act (PMLA) or Foreign Exchange Management Act (FEMA) confirming attachment, confiscation, or penalty, the law provides a clear remedy: an appeal before the Appellate Tribunal located at Khan Market, New Delhi.
Understanding the appeal process, limitation period, and documentation required is essential to protect your rights and property.
What Is the Appellate Tribunal (PMLA / FEMA) and Where Is It Located?
The Appellate Tribunal, situated in Khan Market, New Delhi, functions under the Department of Revenue, Ministry of Finance, Government of India.
It hears appeals filed under:
The Tribunal is an independent appellate body, headed by a chairperson (usually a retired High Court Judge), empowered to review the legality and correctness of orders passed by Adjudicating Authorities and other competent authorities.
Who Can File an Appeal Before the Appellate Tribunal?
Any person aggrieved by an order of the Adjudicating Authority, such as:
You may prefer an appeal under the relevant statutory provision, for example, Section 26 of PMLA or Section 19 of FEMA, within 45 days of the date of the order.
Step-by-Step Process to File an Appeal Before the Appellate Tribunal (Khan Market)
The Tribunal also has the power to grant an interim stay or relief pending the final hearing.
Matters Commonly Heard by the Tribunal
These matters require a clear understanding of financial investigation laws, property rights, and procedural safeguards.
Tribunal Structure and Composition
The Tribunal is composed of:
The Tribunal maintains its own cause list, registry process, and hearing schedules under the Appellate Tribunal (Procedure) Rules.
Further Appeal to the High Court
If aggrieved by an order of the Appellate Tribunal, an appeal may be filed to the High Court within 60 days, under:
Appellate Tribunal, Khan Market – Contact & Practice Information
The Appellate Tribunal for PMLA / FEMA / SAFEMA / PBPT is located in Khan Market Institutional Area, New Delhi.
It is the only appellate authority in India for appeals under these economic legislations.
Matters relating to attachment of property, freezing orders, and penalties by the Enforcement Directorate or Adjudicating Authority are generally listed before this Tribunal.
An appeal must be filed within 45 days from the date of receipt of the order passed by the Adjudicating Authority or other competent authority.
The Appellate Tribunal has the discretion to condone delay if sufficient cause for the delay is shown, though the request must be properly supported and reasoned.
Any person aggrieved by an order of the Adjudicating Authority may file an appeal, including individuals, companies, firms, or entities whose property, bank accounts, or assets have been attached, confiscated, or penalized under PMLA, FEMA, PBPT, or SAFEMA.
If the Enforcement Directorate (ED) passes or confirms an attachment or penalty order, an appeal can be filed before the Appellate Tribunal at Khan Market, New Delhi, under:
The Appellate Tribunal for PMLA / FEMA / SAFEMA / PBPT is located at the Khan Market Institutional Area, New Delhi, and has jurisdiction over the entire country. All appeals under these laws are filed and heard at this Tribunal.
Yes. The Tribunal has the power to grant interim relief or stay the operation of the impugned order pending the final outcome of the appeal.
Yes. The Tribunal has the authority to confirm, modify, or annul the order passed by the Adjudicating Authority or the Enforcement Directorate if it finds procedural irregularity, lack of evidence, or legal error.
Once the Appellate Tribunal delivers its final order, the parties may:
within 60 days from the date of receipt of the Tribunal’s decision.
A further appeal can be filed before the High Court having jurisdiction, but only on questions of law.
The High Court may uphold, modify, or set aside the Tribunal’s decision. Its judgment is binding unless challenged before the Supreme Court in limited circumstances.
Not necessarily.Parties may be represented through authorized advocates or representatives.
However, in complex or high-value matters, personal presence during hearings or verification stages may be advisable for clarification of facts.
Yes, Companies, LLPs, or partnerships can file appeals through their authorized signatory or director, along with a valid authorization resolution and supporting documents.
Generally, no. The Appellate Tribunal cannot review or recall its own final order except for correction of clerical or typographical errors. The proper remedy against an adverse Tribunal order lies before the High Court through a statutory appeal.
Typically required documents include:
The time frame varies depending on the complexity of the case and Tribunal’s schedule.
On average, appeals may take 6–18 months from registration to final disposal. Interim applications for stay or relief are generally heard on priority.
Yes. The Appellate Tribunal functions independently of the ED or Adjudicating Authorities.
It is a quasi-judicial body, ensuring that every party gets a fair opportunity to present their case and seek judicial scrutiny of enforcement actions.
As of now, appeals are primarily filed physically at the Tribunal’s registry in Khan Market, New Delhi, although certain procedural communications and listings are updated online.
It is advisable to confirm the latest filing procedure from the official website or registry office.
If an appeal is delayed, the appellant can file an application for condonation of delay, supported by an affidavit explaining the reason. The Tribunal may condone the delay if satisfied that the cause was genuine and beyond control of the appellant.
Yes, but only for limited financial or property-related attachments linked with money laundering or benami transactions. Criminal trials under NDPS are outside the Tribunal’s jurisdiction.
Yes. Once the Appellate Tribunal passes an order, it becomes binding unless a stay or suspension is granted by the High Court in a subsequent appeal.
Yes. Even during investigation, if an attachment order is passed and confirmed by the Adjudicating Authority, the affected person can appeal before the Appellate Tribunal within the limitation period.
