For enforcing the provisions of various sections of FEMA, 1999 the officers of Directorate of the level of Assistant Director and above will have to undertake functions
1
Collection and development of intelligence / information.
2
Keeping surveillance over suspects.
3
Searches of persons / vehicles as per provisions of Income-Tax Act, 1961.
4
Searches of premises as per provisions of Income-tax Act, 1961.
5
Summoning of persons for giving evidence and producing of documents provisions of Income-tax Act, 1961.
6
Power to examine persons as per provisions of Income-tax Act, 1961.
7
Power to call for any information / document as per provisions of Income-tax Act, 1961.
8
Power to seize documents etc. as per provisions of Income-tax Act, 1961.
9
Custody of documents as per Income-tax Act, 1961.
10
Adjudication and appeals officers of and above the rank of Director of Enforcement, are empowered to adjudicate cases of contravention of provisions of the Act; these proceedings which are quasi-judicial in nature, issuance of show cause notice; in the event of cause shown by being found satisfactory, further proceedings are held, vis. Persona which the notice has a further right to present his defence, either through any authority has to examine and consider the evidence on entirety and in case of charges not being found proved, the notice and in the event of charges being found substantiated, such person considered appropriate as per provisions of section 13 of the Act can besides confiscation of amount involved in these contraventions.
The penalty imposed has to be deposited in the concerned office of the within 45 days of the date of receipt of the Adjudication order. In case, the aggrieved by the orders of the adjudicating authority, he/she/they can refer the Appellate Tribunal/Special Director (Appeal), Foreign Exchange. Where appeal lies to the High Court, against the order of the Appellate Tribunal, however the matters involving question/points of Law.
