https://www.taxtmi.com/caselaws?id=303835 A repeal-and-saving provision preserves pending proceedings only to the extent expressly stated; it does not create a fresh right of appeal against adjudication orders passed for contraventions under the repealed foreign exchange law. The court held that Section 49 of the Foreign Exchange Management Act, 1999 saved the prior mechanism for dealing with offences and transferring pending matters, but did not make every such order appealable to the Appellate Tribunal. A reference to an appellate forum in the adjudication order, or an interim order of the Tribunal, could not confer maintainability where the statute did not. The dismissal was upheld, with liberty to pursue any other remedy available in law. en-us Wed, 20 Mar 2019 00:00:00 +0530 Thu, 18 Aug 2022 08:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303835 A repeal-and-saving provision preserves pending proceedings only to the extent expressly stated; it does not create a fresh right of appeal against adjudication orders passed for contraventions under the repealed foreign exchange law. The court held that Section 49 of the Foreign Exchange Management Act, 1999 saved the prior mechanism for dealing with offences and transferring pending matters, but did not make every such order appealable to the Appellate Tribunal. A reference to an appellate forum in the adjudication order, or an interim order of the Tribunal, could not confer maintainability where the statute did not. The dismissal was upheld, with liberty to pursue any other remedy available in law. Case-Laws FEMA Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303835