Statutory limitation with fixed condonation limit bars late foreign exchange appeals beyond the outer period

An appeal under the Foreign Exchange Regulation Act filed beyond the statutory limitation period and outside the prescribed 90-day outer limit for condonation could not be entertained. The Tribunal applied the special limitation scheme in section 52(2), which allows an appeal within 45 days and permits condonation only up to 90 days from the relevant date on sufficient cause. It held that its jurisdiction was confined to those express statutory limits and could not be enlarged by extending limitation beyond the period permitted by the enactment. The appeal was therefore not maintainable on delay grounds.

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Issues: Whether an appeal under section 52(2) of the Foreign Exchange Regulation Act, 1973, filed beyond the prescribed outer limit of 90 days, could be entertained and the delay condoned.

Analysis: The appeal was filed more than five years after service of the adjudication order. Section 52(2) prescribes an appeal within 45 days and permits condonation only up to 90 days from the relevant date on sufficient cause. The Tribunal held that its jurisdiction was confined to the statutory limits and that it could not extend limitation beyond the period expressly permitted by the enactment.

Conclusion: The delay beyond 90 days was not condonable and the appeal was liable to be dismissed.

Ratio Decidendi: Where a special statute prescribes a limitation period with a specific outer limit for condonation, the appellate authority cannot entertain an appeal beyond that outer limit.

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