How to file Appeal to High Court? Section 35 of FEMA Act 1999
35. Any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law arising out of such order :
Provided that the High Court may, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days.
Explanation.-In this section "High Court" means-
(a) the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries on business or personally works for gain; and
(b) where the Central Government is the aggrieved party, the High Court within the jurisdiction of which the respondent, or in a case where there are more than one respondent, any of the respondents, ordinarily resides or carries on business or personally works for gain.
Section 21 - Qualifications for appointment of Chairperson, Member and Special Director (Appeals)
Section 23 - Terms and conditions of service
Section 25 - Resignation and removal
Section 26 - Member to act as Chairperson in certain circumstances
Section 27 - Staff of Appellate Tribunal and Special Director (Appeals)
Section 28 - Procedure and Powers of Appellate Tribunal and Special Director (Appeals)
Section 29 - Distribution of business amongst Benches
Section 30 - Power of Chairperson to transfer cases
Section 31 - Decision to be by majority
Section 33 - Members, etc. to be public servants
Section 34 - Civil court not to have jurisdiction
Section 35 - Appeal to High Court
CHAPTER VI DIRECTORATE OF ENFORCEMENT
Section 36 - Directorate of Enforcement
Section 37 - Power of search, seizure, etc
Section 38 - Empowering other officers
CHAPTER VII MISCELLANEOUS