Condonation of delay under FEMA must be examined under the governing regime, not the repealed FERA limitation rule.

An appeal filed under the FEMA, 1999 regime had to be assessed under the limitation and condonation framework then in force, not under the repealed FERA, 1973 limitation provision. The Appellate Authority erred by treating the appeal as time-barred solely by reference to section 52 of FERA and by failing to consider the power to condone delay under section 19 of FEMA on sufficient cause. The attempt to treat the matter as a revision did not change that position because the filing was already beyond the relevant period. The matter was remitted for fresh consideration of limitation under the correct statutory framework.

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Issues: Whether the Appellate Authority was justified in dismissing the appeal as time-barred under the repealed FERA regime without considering the power to condone delay under section 19 of FEMA, 1999, and whether the matter could be remitted for fresh consideration on limitation.

Analysis: The appeal arose after repeal of FERA, 1973 and had been filed before the Appellate Tribunal in the FEMA, 1999 regime. The statutory scheme under section 19 of FEMA, 1999 confers power on the Appellate Tribunal to entertain an appeal after forty-five days on sufficient cause being shown. The Appellate Authority, however, proceeded on the footing of the limitation under section 52 of FERA, 1973 and declined to apply the condonation power available under FEMA. The Court held that, in the facts of the case, the appellate forum was required to examine limitation under the applicable FEMA provision and could not refuse consideration merely by relying on the repealed provision. The request to convert the appeal into a revision did not alter the position because the appeal had already been filed beyond the relevant period.

Conclusion: The impugned order was unsustainable to the extent it failed to consider condonation under section 19 of FEMA, 1999, and the matter was remitted to the Appellate Authority to decide the plea of limitation afresh under the correct statutory framework.

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