Many audio applications rely on filter banks (FBs) to analyze, process, and re-synthesize sounds. To approximate the auditory frequency resolution in the signal chain, some applications rely on perceptually motivated FBs, the gammatone FB being a popular example. However, most perceptually motivated FBs only allow partial signal reconstruction at high redundancies and/or do not have good resistance to sub-channel processing. This paper introduces an oversampled perceptually motivated FB enabling perfect reconstruction, efficient FB design, and adaptable redundancy. The filters are directly constructed in the frequency domain and linearly distributed on a perceptual frequency scale (e.g. ERB, Bark, or Mel scale). The proposed design allows for various filter shapes, uniform or non-uniform FB setting, and large down-sampling factors. For redundancies $\geq$ 3 perfect reconstruction is achieved by computing the canonical dual FB analytically. For lower redundancies perfect reconstruction is achieved using an iterative method. Experiments show performance improvements of the proposed approach when compared to the gammatone FB in terms of reconstruction error and resistance to sub-channel processing, especially at low redundancies.