law: Foreign Exchange Management Act, 1999 
  17. Appeal to Special Director (Appeals) 
  (1) The Central Government shall, by notification, appoint one
  
  or more Special Directors (Appeals) to hear appeals against the orders
  
  of the Adjudicating Authorities under this section and shall also specify in the
  
  said notification the matter and places in relation to which the Special
  
  Director (Appeals) may exercise jurisdiction.
  (2) Any person aggrieved by an order made by the Adjudicating
  
  Authority, being an Assistant Director of Enforcement or a Deputy Director of
  
  Enforcement, may prefer an appeal to the Special Director (Appeals)
  (3) Every appeal under sub-section (1) shall be filed within
  
  forty-five days from the date on which the copy of the order made by the
  
  Adjudicating Authority is received by the aggrieved person and it shall be in
  
  such form, verified in such manner and be accompanied by such fee as may be
  
  prescribed:
  Provided  that the Special Director (Appeals) may
  
  entertain an appeal after the expiry of the said period of forty-five days, if
  
  he is satisfied that there was sufficient cause for not filing it within that
  
  period.
  (4) On receipt of an appeal under sub-section (1), the Special
  
  Director (Appeals) may after giving the parties to the appeal an opportunity of
  
  being heard, pass such order thereon as he thinks fit confirming, modifying or
  
  setting aside the order appealed against.
  (5) The Special Director (Appeals) shall send a copy of every
  
  order made by him to the parties to appeal and to the concerned Adjudicating
  
  Authority.
  (6) The Special Director (Appeals) shall have the same powers of
  
  a civil court which are conferred on the Appellate Tribunal under subsection
  
  (2) of section 28 and ;- 
  a. all proceedings
  
  before him shall be deemed to be judicial proceedings within the meaning of
  
  sections 193 and 228 of the Indian Penal Code, 1860 (45 of 1860);
  b. shall be deemed to
  
  be a civil court for the purposes of sections 345 and 346 of the Code of
  
  Criminal Procedure, 1973 (2 of 1974