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    <title>2023 (1) TMI 943 - MADRAS HIGH COURT</title>
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    <description>Where proceedings initiated under the repealed foreign exchange law are saved and treated as falling under the later foreign exchange statute, the statutory appellate remedy under that later regime remains available. The Madras HC noted that a writ challenge involving disputed documents and factual controversies should ordinarily not bypass the appellate tribunal, and held that the petitioners should pursue that alternative remedy. It also recorded that the Special Director acted within jurisdiction under the repealed law and that adequate opportunity had been given, so no jurisdictional defect or breach of natural justice was shown. The Court therefore relegated the petitioners to the appellate forum while preserving interim protection and limitation consequences.</description>
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    <pubDate>Fri, 23 Dec 2022 00:00:00 +0530</pubDate>
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      <title>2023 (1) TMI 943 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=433196</link>
      <description>Where proceedings initiated under the repealed foreign exchange law are saved and treated as falling under the later foreign exchange statute, the statutory appellate remedy under that later regime remains available. The Madras HC noted that a writ challenge involving disputed documents and factual controversies should ordinarily not bypass the appellate tribunal, and held that the petitioners should pursue that alternative remedy. It also recorded that the Special Director acted within jurisdiction under the repealed law and that adequate opportunity had been given, so no jurisdictional defect or breach of natural justice was shown. The Court therefore relegated the petitioners to the appellate forum while preserving interim protection and limitation consequences.</description>
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      <pubDate>Fri, 23 Dec 2022 00:00:00 +0530</pubDate>
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