Limitation under repealed foreign exchange law remains controlling where saving provisions preserve the earlier appellate regime.

A repealed foreign exchange law continued to govern an appeal arising from proceedings initiated and concluded under that statute because the saving provisions preserved its operation for pending offences and proceedings. The appellate remedy therefore remained subject to the repealed Act's own limitation scheme, under which an appeal had to be filed within forty-five days and could be condoned only up to ninety days on sufficient cause. The later enactment could not be invoked to enlarge that outer limit. An appeal filed beyond ninety days was accordingly barred by limitation and not entertainable.

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Issues: Whether the appeal, filed beyond the statutory maximum period prescribed under the repealed foreign exchange law, could be entertained by applying the appeal and condonation regime under the later enactment, and whether the saving provisions preserved the earlier law for this purpose.

Analysis: The appeal arose from an adjudication under the repealed foreign exchange law. The Tribunal held that the later enactment did not displace the earlier procedural regime for proceedings initiated and concluded under the repealed law, because the saving provisions continued the operation of the repealed Act for offences and proceedings governed by it. It further held that the appellate remedy remained controlled by the limitation structure of the repealed Act, which allowed filing within forty-five days and condonation only up to ninety days on sufficient cause being shown. Since the appeal was filed after the outer limit of ninety days, the Tribunal could not enlarge the limitation by invoking the later law.

Conclusion: The appeal was barred by limitation and could not be entertained.

Ratio Decidendi: Where a repealed statute contains its own appellate limitation and the saving clause preserves proceedings under that statute, the later enactment cannot be used to extend the statutory outer limit for filing an appeal beyond the period expressly permitted by the repealed law.

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