https://www.taxtmi.com/caselaws?id=457480 An appeal under the Foreign Exchange Regulation Act filed beyond the statutory limitation period and outside the prescribed 90-day outer limit for condonation could not be entertained. The Tribunal applied the special limitation scheme in section 52(2), which allows an appeal within 45 days and permits condonation only up to 90 days from the relevant date on sufficient cause. It held that its jurisdiction was confined to those express statutory limits and could not be enlarged by extending limitation beyond the period permitted by the enactment. The appeal was therefore not maintainable on delay grounds. en-us Fri, 25 Jul 2008 00:00:00 +0530 Fri, 20 Sep 2024 14:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457480 An appeal under the Foreign Exchange Regulation Act filed beyond the statutory limitation period and outside the prescribed 90-day outer limit for condonation could not be entertained. The Tribunal applied the special limitation scheme in section 52(2), which allows an appeal within 45 days and permits condonation only up to 90 days from the relevant date on sufficient cause. It held that its jurisdiction was confined to those express statutory limits and could not be enlarged by extending limitation beyond the period permitted by the enactment. The appeal was therefore not maintainable on delay grounds. Case-Laws FEMA Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457480