FEMA appeal limitation: statutory condonation cap excludes Section 5 of the Limitation Act beyond the fixed outer limit.

Under FEMA Section 35, an appeal must be filed within sixty days of communication of the Tribunal's order, and the proviso permits a further period of not more than sixty days on sufficient cause being shown. The Court treated this limitation scheme as self-contained and restrictive, holding that the outer statutory cap is absolute. Applying the principle of implied exclusion, it concluded that Section 5 of the Limitation Act cannot extend the time beyond the additional sixty-day period prescribed by FEMA. The statutory maximum for condonation therefore cannot be enlarged by general limitation law.

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Issues: Whether the High Court had power to condone delay in filing an appeal under Section 35 of the Foreign Exchange Management Act, 1999 beyond the further period of sixty days provided in the proviso, and whether Section 5 of the Limitation Act, 1963 applied.

Analysis: The appeal under Section 35 of the Foreign Exchange Management Act, 1999 is permitted within sixty days from communication of the Tribunal's order, with the proviso allowing filing within a further period not exceeding sixty days on sufficient cause being shown. The language of the proviso was held to be restrictive and self-contained. Applying the principle that a special statute may impliedly exclude the Limitation Act where its scheme and language so indicate, the Court followed the view that the outer limit in the proviso is absolute. The Court distinguished the authorities relied upon for a broader approach and agreed with the line of decisions holding that Section 5 of the Limitation Act, 1963 cannot extend the period beyond the statutory cap in FEMA.

Conclusion: The High Court had no power to condone delay beyond the further sixty-day period under the proviso to Section 35 of the Foreign Exchange Management Act, 1999, and Section 5 of the Limitation Act, 1963 did not apply.

Final Conclusion: The delay-condonation request failed, and the proposed appeal could not be entertained.

Ratio Decidendi: Where a special statute prescribes a limitation period and a fixed outer limit for condonation, the court cannot extend time beyond that limit, and the Limitation Act stands excluded by necessary implication.

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