FEMA Adjudication Limits Revised to Expand Jurisdiction of Enforcement Officers

The Ministry of Finance, through Notification dated 18 March 2026, amended the adjudication framework under the Foreign Exchange Management Act (FEMA) and the earlier 2014 notification governing jurisdiction of Enforcement Directorate (ED) officers. The amendment revises the monetary limits for adjudication by specific authorities, particularly altering the jurisdiction of Additional Directors and Joint Directors of Enforcement. Previously, Additional Directors handled cases between ₹5 crore and ₹10 crore, while Joint Directors handled cases between ₹2 crore and ₹5 crore. The revised notification expands the scope by prescribing that both categories will now handle cases involving amounts exceeding ₹2 crore but not exceeding ₹10 crore. This change rationalizes and redistributes workload among adjudicating authorities. The amendment aims to improve efficiency and flexibility in handling FEMA contraventions by broadening jurisdictional thresholds without disturbing the overall adjudication structure under the Enforcement Directorate.

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th March, 2026

S.O. 1397(E).—In exercise of the powers conferred by section 50 read with sub-sections (1) and (3) of section 4 of the Foreign Exchange Regulation Act, 1973 (46 of 1973) and sub-sections (3), (4) and (5) of section 49 of the Foreign Exchange Management Act, 1999 (42 of 1999), the Central Government hereby makes the following amendments in the notification of Government of India, Ministry of Finance number S.O. 2565 (E), dated the 30th September, 2014, namely:-

In the said notification, in the Table,-

a. against serial No. 3, in column (3), for the entry, the following entry shall be substituted, namely:-

“Cases involving an amount or value in excess of rupees two crore but not exceeding rupees ten crore”;

b. against serial No. 4, in column (3), for the entry, the following entry shall be substituted, namely:-

“Cases involving an amount or value in excess of rupees two crore but not exceeding rupees ten crore”.

[F. No. K-11022/80/2011-Ad.ED]
RAJEEV LOCHAN, Under Secy.

Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2565(E), dated the 30th September, 2014.

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th September, 2014.

S.O. 2564(E).—In exercise of the powers conferred by Section 16 of the Foreign Exchange Management Act, 1999 (42 of 1999) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (ii) vide the number S.O.1246(E), dated the 30th May, 2012, except as respects things done or omitted to be done before such supersession, the Central Government hereby appoints the following officers of the Directorate of Enforcement specified in Column (2) of the Table below as adjudicating authorities to hold an inquiry for the purpose of adjudication under section 13 of the said Act, involving an amount or value as specified in column (3) of the said Table.

TABLE

[F. No. K-11022/80/2011-Ad.ED]
S. N. BHARTI, Under Secy.

MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM

New Delhi, the 14th November, 2014

S.O. 2918(E).—Reference Ministry of Finance, Department of Revenue’s notification issued under S.O. 2565(E), dated 30.09.2014. The S. Nos. (5) & (6) of the Table mentioned in the said notification may be read as under :—

TABLE

2. The other terms will remain the same.

[F. No. K-11022/80/2011-Ad.ED]
S. N. BHARTI, Under Secy.