law: Foreign Trade (Development and Regulation) Act,1992 
  12. Appeal — 
  (1) Any person aggrieved by any decision or order made by the
  
  Adjudication Authority under this Act may prefer an appeal,- 
  (a) Where the decision or order has been made
  
  by the Director General, to the Central Government ;
  (b) Where the decision or order has been made
  
  by an officer subordinate to the Director General, to the Director General or
  
  to any officer superior to the Adjudicating Authority authorized by the
  
  Director General to hear the appeal, within a period of forty- five days from
  
  the date on which the decision or order is served on such person :
  Provided  that the Appellate Authority may, if it is
  
  satisfied that the appellant was prevented by sufficient cause from preferring
  
  the appeal within the aforesaid period, allow such appeal to be preferred
  
  within a further period of thirty days:
  Provided  further that in the case of an appeal against
  
  a decision or order imposing a penalty or redemption charges, no such appeal shall
  
  be entertained unless the amount of the penalty or redemption charges has been
  
  deposited by the appellant:
  Provided  also that, where the Appellate Authority is of
  
  opinion that the deposit to be made will cause undue hardship to the appellant,
  
  it may, at its discretion, dispense with such deposit either unconditionally or
  
  subject to such conditions as it may impose.
  (2) The Appellate Authority may, after giving to the appellant a
  
  reasonable opportunity of being heard, if he so desires, and after making such
  
  further inquiries, if any, as it may consider necessary, make such orders as it
  
  thinks fit, confirming, modifying or reversing the decision or order appealed
  
  against, or may send back the case with such directions, as it may think fit,
  
  for a fresh adjudication or decision, as the case may be, after taking
  
  additional evidence, if necessary:
  Provided  that an order enhancing or imposing a penalty
  
  or redemption charges or confiscating goods of a greater value shall not be
  
  made under this section unless the appellant has been given an opportunity of
  
  making a representation, and, if he so desires, of being heard in his defense.
  (3) The order made in appeal by the Appellate Authority shall be
  
  final..