https://www.taxtmi.com/caselaws?id=282624 An appeal filed after repeal of the Foreign Exchange Regulation Act, 1973 was governed by the Foreign Exchange Management Act, 1999, even though the adjudication order arose under the repealed Act. The Tribunal could therefore consider condonation of delay beyond ninety days on sufficient cause under the proviso to section 19(2) of the 1999 Act, and could not dismiss the appeal merely by relying on the outer limit under section 52(2) of the repealed Act. The court also found that the pre-deposit issue and the merits of the connected appeals required fresh consideration under the correct regime. The impugned order was set aside and the matters were remanded. en-us Mon, 08 Dec 2014 00:00:00 +0530 Fri, 16 Aug 2019 06:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282624 An appeal filed after repeal of the Foreign Exchange Regulation Act, 1973 was governed by the Foreign Exchange Management Act, 1999, even though the adjudication order arose under the repealed Act. The Tribunal could therefore consider condonation of delay beyond ninety days on sufficient cause under the proviso to section 19(2) of the 1999 Act, and could not dismiss the appeal merely by relying on the outer limit under section 52(2) of the repealed Act. The court also found that the pre-deposit issue and the merits of the connected appeals required fresh consideration under the correct regime. The impugned order was set aside and the matters were remanded. Case-Laws FEMA Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282624