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Issues: Whether the delay in filing the appeal under Section 35 of the Foreign Exchange Management Act, 1999 could be condoned beyond the additional sixty-day period provided in the proviso, and whether Section 5 of the Limitation Act, 1963 applied to enlarge that limitation.
Analysis: The appeal was governed by Section 35 of the Foreign Exchange Management Act, 1999, which prescribes an appeal to the High Court within sixty days of communication of the appellate order and permits a further period not exceeding sixty days on sufficient cause being shown. By virtue of Section 29(2) of the Limitation Act, 1963, where a special law prescribes a different limitation period, the general provisions in Sections 4 to 24 apply only insofar as they are not expressly excluded. The limitation scheme under Section 35 was held to be self-contained and to exclude Section 5 of the Limitation Act, 1963. The delay in the present case exceeded the maximum condonable period, and therefore could not be entertained.
Conclusion: The application for condonation of delay was not maintainable beyond the statutory outer limit, and the appeal was liable to be rejected.
Final Conclusion: The special limitation regime under the Foreign Exchange Management Act, 1999 prevailed over the general limitation law, leaving no scope to condone delay beyond the additional sixty days.
Ratio Decidendi: Where a special statute provides a complete and self-contained limitation framework with a fixed outer limit for condonation, the general power under Section 5 of the Limitation Act, 1963 stands excluded by Section 29(2) of that Act.