K. Vinod Chandran, J.

The petitioners are aggrieved with Ext.P7 order of the Special Director (Appeals), Chennai, which is an order under section 17(4) of the Foreign Exchange Management Act, 1999 (for brevity 'FEMA').

2. Admittedly, there is an appeal provided to the Appellate Tribunal by way of Section 18 of FEMA and it is also an admitted fact that the petitioners have filed a review to the order at Ext.P7, under Section 28(2)(f) of FEMA. However, the learned counsel for the petitioner seeks to maintain the above writ petition purportedly on the compelling grounds of want of jurisdiction and the denial of the principles of natural justice. Definitely, the same can be entertained going by the decision of the Hon'ble Supreme Court in Whirlpool Corporation v. Registrar of Trade Marks - 1998 (8) SCC 1 and State of H.P. & others v. Gujarat Ambuja Cements Ltd - 2005 (6) SCC 499.

3. Legal ground of lack of jurisdiction is urged on the factual matrix of the 4th respondent, the Assistant Director, having filed an appeal under Section 17 of FEMA, when the adjudicating officer is also an Assistant Director, Directorate of Enforcement (FEMA). Reliance is placed on the decision of the H