Time-bar under FERA prevented condonation once the 90-day outer limit expired, leaving the appeal non-entertainable.

An appeal filed beyond the 90-day outer limit under the Foreign Exchange Regulation Act, 1973 could not be entertained. The first proviso to section 52(2) permitted condonation only where the appeal was filed after 45 days but within 90 days from receipt of the adjudication order. Once that maximum period expired, the appellate board lacked jurisdiction to condone the delay or proceed with the appeal. An adjournment for seeking condonation would therefore serve no purpose. The operative effect was that the time-bar rendered the appeal non-entertainable.

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Issues: Whether the appeal, filed beyond the statutory period prescribed under the Foreign Exchange Regulation Act, 1973, could be entertained and whether the Board had jurisdiction to condone the delay.

Analysis: The appeal was filed well beyond 90 days from receipt of the impugned adjudication order. Under the first proviso to section 52(2) of the Foreign Exchange Regulation Act, 1973, the Board could exercise discretion to condone delay only where the appeal was filed beyond 45 days but within 90 days of receipt of the order. Once the appeal crossed the outer limit of 90 days, the Board was barred from entertaining it and lacked jurisdiction to proceed further. In these circumstances, no purpose would be served by granting an adjournment to seek condonation.

Conclusion: The appeal was not entertainable as it was time-barred, and the Board had no jurisdiction to condone the delay beyond 90 days.

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