LawgistThe Foreign Exchange Management Act
21Qualifications, for appointment of Special Director (Appeals)
1 [21. Qualifications, for appointment of Special Director (Appeals).--A person shall not be qualified for appointment as a Special Director (Appeals) unless he--
(a) has been a member of the Indian Legal Service and has held a post in Grade I of that Service; or
(b) has been a member of the Indian Revenue Service and has held a post equivalent to a Joint Secretary to the Government of India.]
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1. Subs. by Act 7 of 2017, s. 165, for section 21 (w.e.f. 26-5-2017).
ADJUDICATION AND APPEAL
- 16 Appointment of Adjudicating Authority
- 17 Appeal to Special Director (Appeals)
- 18 Appellate Tribunal
- 19 Appeal to Appellate Tribunal
- 20 Omitted
- 21 Qualifications, for appointment of Special Director (Appeals)
- 22 Omitted
- 23 Terms and Conditions of service Special Director (Appeals)
- 24 Omitted
- 25 Omitted
- 26 Member to act as Chairperson in certain circumstances
- 27 Staff of Special Director (Appeals)
- 28 Procedure and powers of Appellate Tribunal and Special Director (Appeals)
- 29 Omitted
- 30 Omitted
- 31 Omitted
- 32 Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers
- 33 Members, etc., to be public servants
- 34 Civil court not to have jurisdiction
- 35 Appeal to High Court
