https://www.taxtmi.com/caselaws?id=457486 The appeal could not be entertained because the statutory pre-deposit requirement under Section 52(2) of the Foreign Exchange Regulation Act, 1973 was not satisfied. The Tribunal's power to dispense with deposit was confined to cases showing undue hardship and a prima facie case, but the appellant neither complied with the earlier direction to deposit the penalty nor obtained relief in writ proceedings. As the condition precedent for maintaining the appeal remained unfulfilled, the appeal was held not maintainable and was dismissed. en-us Thu, 17 Jul 2008 00:00:00 +0530 Fri, 20 Sep 2024 16:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457486 The appeal could not be entertained because the statutory pre-deposit requirement under Section 52(2) of the Foreign Exchange Regulation Act, 1973 was not satisfied. The Tribunal's power to dispense with deposit was confined to cases showing undue hardship and a prima facie case, but the appellant neither complied with the earlier direction to deposit the penalty nor obtained relief in writ proceedings. As the condition precedent for maintaining the appeal remained unfulfilled, the appeal was held not maintainable and was dismissed. Case-Laws FEMA Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457486