https://www.taxtmi.com/caselaws?id=206318 An appeal filed under the Foreign Exchange Management Act, 1999 arising from a cause under the repealed Foreign Exchange Regulation Act, 1973 was governed by the limitation and condonation framework in FEMA, because the right of appeal is substantive but the filing procedure and limitation period are procedural. The repeal and saving clause preserved liabilities and pending proceedings, yet the appeal was presented before the Appellate Tribunal constituted under FEMA, so the limitation attached to that forum applied. The Tribunal's power under the proviso to Section 19(2) to condone delay on sufficient cause was not restricted by the ninety-day ceiling in the repealed Act. en-us Mon, 11 Apr 2011 00:00:00 +0530 Sat, 12 Jul 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206318 An appeal filed under the Foreign Exchange Management Act, 1999 arising from a cause under the repealed Foreign Exchange Regulation Act, 1973 was governed by the limitation and condonation framework in FEMA, because the right of appeal is substantive but the filing procedure and limitation period are procedural. The repeal and saving clause preserved liabilities and pending proceedings, yet the appeal was presented before the Appellate Tribunal constituted under FEMA, so the limitation attached to that forum applied. The Tribunal's power under the proviso to Section 19(2) to condone delay on sufficient cause was not restricted by the ninety-day ceiling in the repealed Act. Case-Laws FEMA Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206318