1995 (11) TMI 380 - AT - FEMA

Tribunal dismisses appeal challenging property forfeiture, stresses timely filing

The Tribunal, chaired by Mrs. S. Duggal J., dismissed the application for condonation of delay, refused to admit the appeal challenging the order of ... - Issues:- Condonation of delay in filing an appeal challenging the order of forfeiture of properties under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976.Detailed Analysis:The judgment pertains to an appeal challenging an order passed by the Competent Authority under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, for the forfeiture of properties, some of which were held in the name of the appellant. The appellant sought condonation of delay in filing the appeal, citing reasons such as being out of India when the notice was issued, being in judicial custody upon returning to India, and facing delays in obtaining a copy of the impugned order. The appellant claimed that the appeal could not be filed in time due to various circumstances, including the unavailability of the advocate and postal delays in sending the appeal papers to the Tribunal.The Tribunal, chaired by Mrs. S. Duggal J., analyzed the provisions of the Act regarding the timeline for filing an appeal. The appellant received the copy of the impugned order on March 6, 1995, and had 45 days to file the appeal from that date. The statute allowed the Tribunal to entertain an appeal after 45 days but not beyond 60 days if satisfied that there was a sufficient cause for the delay. However, the appeal was received in the Registry on May 9, 1995, which was beyond the 60-day limit specified by the Act.The Tribunal emphasized that its power to condone delay was limited to 15 days beyond the normal 45-day period, extending up to the 60th day from the date of service of the order. The appellant's argument regarding postal delays was not considered as it was raised for the first time during the hearing, and the Tribunal lacked the authority to condone delays beyond the statutory limit of 60 days. The Tribunal clarified that it could not override the express statutory provisions or exercise inherent powers beyond the specified timeframe, as the Act clearly outlined the 60-day limit for filing an appeal.Ultimately, the Tribunal dismissed the application for condonation of delay, refused to admit the appeal, and rejected it as time-barred. The judgment underscores the importance of adhering to statutory timelines for filing appeals and highlights the limitations on the Tribunal's power to condone delays beyond the prescribed period.