Appellate Tribunal PMLA FEMA – theaspirealliance.com

⚠ Strict 45-day deadline to appeal an ED / Adjudicating Authority order under PMLA or FEMA. Missing this window can forfeit your legal rights. Speak to a lawyer now →

⚖ PMLA · FEMA · PBPT · SAFEMA

Appeal Before the Appellate Tribunal — PMLA & FEMA, New Delhi

Received an order from the Enforcement Directorate (ED) or Adjudicating Authority? You have the right to challenge it. The Aspire Alliance provides expert legal representation for appeals before the Appellate Tribunal at Khan Market, New Delhi.

Pan-India Jurisdiction & Coverage

45 Days Limitation Period — Act Fast

PMLA · FEMA
PBPT · SAFEMA All Economic Laws

Delhi HC &
Supreme Court Further Appeals

Economic laws like PMLA and FEMA can lead to attachment of property, freezing of bank accounts, or imposition of heavy penalties — but such orders are not final. The law gives every aggrieved person a clear right to appeal before the Appellate Tribunal (PMLA/FEMA) at the 4th Floor, Lok Nayak Bhawan, Khan Market, New Delhi. At The Aspire Alliance, our lawyers guide you through every step — from drafting the appeal memorandum to arguing before the Tribunal — to protect your rights, assets, and business interests.

What Is the Appellate Tribunal (PMLA / FEMA) and Where Is It Located?

The Appellate Tribunal for PMLA / FEMA is a quasi-judicial body functioning under the Department of Revenue, Ministry of Finance, Government of India. It is headed by a Chairperson — typically a retired High Court Judge — and is the only appellate authority in India for challenges under the following economic laws:

Act

Full Name

Key Issues

Prevention of Money Laundering Act

Attachment, confiscation, money laundering by ED

Foreign Exchange Management Act

FOREX violations, contravention penalties, RBI matters

Prohibition of Benami Property Transactions Act

Benami property attachment and forfeiture

Smugglers & Foreign Exchange Manipulators Act

Forfeiture in smuggling and FOREX manipulation cases

Location: 4th Floor, Lok Nayak Bhawan, Khan Market Institutional Area, New Delhi – 110003. The Tribunal has pan-India jurisdiction — all appeals under these laws are heard at this single Tribunal.

Who Can File an Appeal Before the Appellate Tribunal?

Under Section 26 of PMLA and Section 19 of FEMA, any person aggrieved by an order of the Adjudicating Authority or the Director of Enforcement may file an appeal, including:

Individuals whose property has been provisionally or finally attached by the Enforcement Directorate (ED)
Companies, LLPs, partnerships, or firms with frozen bank accounts or seized assets
Persons against whom penalty orders have been passed for FEMA contraventions or foreign exchange violations
Persons aggrieved by benami property attachment orders under the PBPT Act, 1988
Entities challenging SAFEMA forfeiture orders related to smuggling matters
Reporting entities aggrieved by orders under Section 13(2) of PMLA

An the Appellate Tribunal Grant an Interim Stay?

Yes. The Appellate Tribunal has the authority to grant interim stay or relief even while the main appeal is pending. This can include:

Suspending the operation of the attachment order to prevent the ED from taking further action on attached property
Directing de-freezing of bank accounts, subject to conditions such as a bank guarantee
Staying confiscation proceedings until the final order in the appeal

Interim stay applications are heard on an expedited basis. Strong grounds, correct legal framing, and experienced counsel are critical to securing swift interim relief.

Documents Required to File an Appeal

Certified copy of the impugned order of the Adjudicating Authority
Grounds of appeal and supporting affidavit
Relevant property / asset documents, bank statements, or financial records
Proof of service on respondent authorities (ED / Adjudicating Authority)
Power of attorney / board resolution / authorization letter (for companies and firms)
Vakalatnama or memo of appearance for the advocate
Prescribed filing fee challan per Appellate Tribunal rules

Why Choose The Aspire Alliance for Your PMLA / FEMA Appeal?

PMLA and FEMA proceedings involve a complex intersection of financial investigation law, constitutional safeguards, property rights, and strict procedural rules. Our team at The Aspire Alliance brings:

Specialist experience in PMLA, FEMA, PBPT, SAFEMA and ED matters at the Appellate Tribunal, High Court, and Supreme Court
Sharp identification of grounds — procedural irregularity, lack of jurisdiction, violation of natural justice, absence of credible evidence
Prompt filing of interim stay applications to prevent immediate harm to property and accounts
Meticulous drafting of appeal memoranda aligned with Tribunal precedents and Supreme Court judgments
Coordinated defence strategy across parallel proceedings — bail, writ petitions, High Court challenges
Dedicated support for NRIs, foreign companies, and international clients dealing with Indian enforcement actions

Step-by-Step: How to File an Appeal Before the Appellate Tribunal

1 Obtain a Certified Copy of the Impugned Order

Request the certified copy immediately — the 45-day limitation period begins from the date of communication of the Adjudicating Authority’s order.

2 Draft the Appeal Memorandum

Prepare a detailed memorandum stating the facts, specific legal grounds of challenge, statutory provisions relied upon, and the precise relief sought (stay, modification, or setting aside).

3 Compile Supporting Documents

Attach certified copies of the impugned order, property/asset documents, bank statements, affidavits, power of attorney or board resolution, and proof of service on respondents.

4 Pay the Prescribed Filing Fee

Deposit the statutory fee as prescribed under the Appellate Tribunal (Procedure) Rules. The fee varies by the nature and quantum of the matter.

5 File at the Tribunal Registry, Khan Market

Submit the complete set at the Tribunal Registry. The Registry issues an appeal number and fixes the first hearing date.

6 Apply for Interim Stay / Relief (If Urgent)

File a separate Interlocutory Application (IA) for interim stay of the attachment or de-freezing of bank accounts if immediate relief is required. These are heard on priority.

7 Hearing & Final Order

Both parties present written submissions and oral arguments. The Tribunal may confirm, modify, or set aside the impugned order. Our lawyers represent you at every stage of this process.

Get Expert Legal Help

45-day deadline is strict. Our PMLA & FEMA specialists are ready to review your matter immediately.

⏰ Limitation Period

Days to Appeal (PMLA / FEMA)

From date of receipt of the Adjudicating Authority's order. Condonation of delay is possible but not guaranteed.

Our Services

📍 Tribunal Address

Appellate Tribunal (PMLA/FEMA/PBPT)
4th Floor, Lok Nayak Bhawan
Khan Market, New Delhi – 110003
Ministry of Finance, Govt. of India

Jurisdiction: Pan-India