SECTION 37A OF THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999 – SPECIAL PROVISIONS RELATING TO ASSETS HELD OUTSIDE INDIA IN CONTRAVENTION OF SECTION 4 – APPOINTMENT OF SPECIFIED COMMISSIONERS AS COMPETENT AUTHORITY UNDER SAID ACT
NOTIFICATION NO. GSR 10(E) [F.NO.A-12011/02/2014-AD.ED.], DATED 6-1-2016
In exercise of the powers conferred by sub-section (2) of section 37A of the Foreign Exchange Management Act, 1999 (42 of 1999), the Central Government hereby appoints the Commissioner of Customs (Appeals), Delhi, Commissioner of Customs (Appeals), Mumbai-I, Commissioner of Customs (Appeals), Kolkata and Commissioner of Customs (Appeals-I), Chennai to be a Competent Authority under the said Act.