An appeal under section 35 is available even against interim order of Appellate Tribunal

FEMA : Where proceedings by way of a show cause notice were initiated against petitioners during sun-set period, provisions of FERA can be invoked
FEMA : An appeal under section 35 is available even against interim order of Appellate Tribunal
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[2015] 56 taxmann.com 9 (Delhi)
HIGH COURT OF DELHI
Batool Dawood
v.
Additional Director, Directorate of Enforcement, Govt. of India
RAJIV SHAKDHER, J.
W.P. (C) NOS. 1055, 1063, 1311, 1312 OF 2015
CM NOS. 1874, 1875, 1884, 1885, 2312 TO 2314, 2317 TO 2319 OF 2015†
FEBRUARY  11, 2015
Section 49, read with section 19, of the Foreign Exchange Management Act, 1999/Section 52 of the Foreign Exchange Regulation Act, 1973 - Repeal and Saving - Whether where proceedings by way of a show cause notice were initiated against petitioners during sun-set period, it was well within powers of Enforcement Directorate to invoke provisions of FERA - Held, yes [Para 6]
Section 35 of the Foreign Exchange Management Act, 1999/Section 54 of the Foreign Exchange Regulation Act, 1973 - High Court - Appeal to - Whether since section 35 gives a right to an aggrieved party to prefer an appeal against 'any' 'order' or 'decision' of Appellate Tribunal, an appeal even against an interim order of Appellate Tribunal would be available to petitioners - Held, yes [Para 11]