Limitation under later foreign exchange law governs post-repeal appeals, but unexplained delay still defeats condonation.

For an appeal filed after repeal of the earlier foreign exchange law, the limitation regime under the later law applies because limitation is procedural and is governed by the law in force on the date of filing. The earlier limitation restriction under the repealed regime could not control the appeal before the Tribunal. However, condonation still required sufficient cause, and where the appellant had long been served with the order and gave no reasonable explanation for the inordinate delay, the delay could not be excused. The Tribunal therefore erred on the applicable limitation law, but the appeal nonetheless failed for want of condonation.

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Issues: Whether the appeal against the adjudication order was governed by the limitation scheme under the repealed foreign exchange law or by the later foreign exchange law, and whether the delay in filing the appeal was liable to be condoned.

Analysis: The appellate forum under the later foreign exchange law was the proper forum for an appeal filed after repeal, and the limitation provision applicable to such appeal was the one under that later law. Limitation being procedural, the law in force on the date of filing governs the appeal. The earlier limitation restriction applicable to the repealed regime could not control the appeal before the Tribunal. However, the appellant was served with the order-in-original by registered post long before the appeal was filed and no reasonable explanation was shown for the inordinate delay. In the absence of sufficient cause, the delay could not be condoned.

Conclusion: The Tribunal had erred in applying the repealed law on limitation, but the appeal still failed because the delay was not satisfactorily explained and no case for condonation was made out.

Final Conclusion: The challenge to the Tribunal's refusal to entertain the appeal did not succeed, and the matter was disposed of without costs.

Ratio Decidendi: For appeals filed after repeal of the earlier foreign exchange law, the limitation regime under the later law applies, but condonation depends on proof of sufficient cause; in the absence of such cause, delay cannot be excused.

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