https://www.taxtmi.com/caselaws?id=255730 In an appeal arising from proceedings under a repealed foreign exchange law, the limitation and condonation regime is determined by the law governing the appeal at the time of filing, subject to repeal-and-savings provisions. The appellate forum below erred in applying the stricter limitation framework of the repealed enactment merely because the underlying proceedings had begun earlier. The appeal was filed within the outer statutory period of ninety days, so it could not be treated as time-barred and was required to be entertained. The orders below were set aside and the matter remitted for decision on merits. en-us Mon, 14 Jul 2014 00:00:00 +0530 Wed, 03 Jun 2015 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255730 In an appeal arising from proceedings under a repealed foreign exchange law, the limitation and condonation regime is determined by the law governing the appeal at the time of filing, subject to repeal-and-savings provisions. The appellate forum below erred in applying the stricter limitation framework of the repealed enactment merely because the underlying proceedings had begun earlier. The appeal was filed within the outer statutory period of ninety days, so it could not be treated as time-barred and was required to be entertained. The orders below were set aside and the matter remitted for decision on merits. Case-Laws FEMA Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255730