https://www.taxtmi.com/caselaws?id=126626 On appeals arising from adjudication proceedings initiated under the Foreign Exchange Regulation Act, 1973 after its repeal, the substantive legality of the adjudication order remains to be tested under the repealed Act, while transfer and disposal of pending appeals are governed by section 49(5)(b) of the Foreign Exchange Management Act, 1999. Section 49(3) is confined to cognizance of offences within the sunset period and does not control such appeal scrutiny. Where the special statute fixes a maximum condonable delay of 90 days under section 52(2) of the repealed Act, delay beyond that outer limit is not condonable and the Limitation Act, 1963 stands excluded. The appeal was therefore treated as time-barred. en-us Thu, 19 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126626 On appeals arising from adjudication proceedings initiated under the Foreign Exchange Regulation Act, 1973 after its repeal, the substantive legality of the adjudication order remains to be tested under the repealed Act, while transfer and disposal of pending appeals are governed by section 49(5)(b) of the Foreign Exchange Management Act, 1999. Section 49(3) is confined to cognizance of offences within the sunset period and does not control such appeal scrutiny. Where the special statute fixes a maximum condonable delay of 90 days under section 52(2) of the repealed Act, delay beyond that outer limit is not condonable and the Limitation Act, 1963 stands excluded. The appeal was therefore treated as time-barred. Case-Laws FEMA Thu, 19 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126626