Signal Desk · Taxation

Calcutta HC says FERA penalty appeals can be heard criminally

2026-11-02 · 1 source · Taxscan

In short

The Calcutta High Court said appeals from old FERA penalty cases, filed after FEMA started, can be heard as criminal appeals. The summary says the old law’s penalty cases still keep a criminal-like character.

This matters for people facing these appeals because it affects how courts hear them. The reporting does not say which case was involved or how many cases may be affected.

What the reporting says

The Calcutta High Court held that appeals from FERA adjudication proceedings filed after FEMA came into force can be heard as criminal appeals. The publisher summary says the court treated proceedings under the repealed FERA as retaining a penal character. The immediate effect is procedural, but the reporting does not state the parties, the amount involved, or the broader number of cases affected.

Why it matters

The Calcutta High Court ruled that appeals arising from adjudication under the repealed FERA, when filed after FEMA’s enactment, can be heard as criminal appeals. The source summary says the court viewed those proceedings as retaining a penal character. The ruling is procedural and may affect how such appeals are handled, but the available reporting does not identify the underlying dispute, the parties, or the broader reach of the decision.

Touches: Taxation, Government

Sources