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    <title>2020 (1) TMI 1601 - Supreme Court</title>
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    <description>Appeals arising from orders under Section 51 of the Foreign Exchange Regulation Act were held to lie before the Appellate Tribunal under FEMA, regardless of whether they were filed before or after 1-6-2000. The binding precedent treated the forum issue as settled, so the impugned order could not stand because the appeal had to be heard by the correct appellate forum. The matter was therefore restored to the Tribunal for determination on merits by the proper authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=303839</link>
      <description>Appeals arising from orders under Section 51 of the Foreign Exchange Regulation Act were held to lie before the Appellate Tribunal under FEMA, regardless of whether they were filed before or after 1-6-2000. The binding precedent treated the forum issue as settled, so the impugned order could not stand because the appeal had to be heard by the correct appellate forum. The matter was therefore restored to the Tribunal for determination on merits by the proper authority.</description>
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