https://www.taxtmi.com/caselaws?id=457416 The Tribunal's power to dispense with pre-deposit under section 52(2) of the Foreign Exchange Regulation Act, 1973 is limited to cases of undue hardship, and any review power must come from statute. In the absence of an express provision, the Tribunal cannot reopen a concluded pre-deposit order merely because the appellants seek a different view on the merits. Only clerical or patent errors may be corrected under section 65; no error apparent on the face of the record or fresh material was shown. The earlier order was not invalid for brevity of reasons, and the request to review or modify it was rejected, with the appeals dismissed for non-compliance with the pre-deposit direction. en-us Mon, 12 Jan 2009 00:00:00 +0530 Thu, 19 Sep 2024 12:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457416 The Tribunal's power to dispense with pre-deposit under section 52(2) of the Foreign Exchange Regulation Act, 1973 is limited to cases of undue hardship, and any review power must come from statute. In the absence of an express provision, the Tribunal cannot reopen a concluded pre-deposit order merely because the appellants seek a different view on the merits. Only clerical or patent errors may be corrected under section 65; no error apparent on the face of the record or fresh material was shown. The earlier order was not invalid for brevity of reasons, and the request to review or modify it was rejected, with the appeals dismissed for non-compliance with the pre-deposit direction. Case-Laws FEMA Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457416