UNION OF INDIA vs M/S PREMIER LIMITED (FORMERLY PREMIER AUTOMOBILES LTD.)

The Supreme Court held that the appeals against adjudication orders under the Foreign Exchange Regulation Act, 1973 (FERA) must be filed with the Appellate Tribunal under Section 19 of the Foreign Exchange Management Act, 1999 (FEMA), and not with the Special Director (Appeals) under Section 17 of FERA. The Court affirmed the High Court's decision that the Special Director (Appeals) had jurisdiction to hear the appeals, thereby quashing the orders dismissing the appeals as not maintainable. The appeal by the Union of India was dismissed, upholding the High Court's ruling.