https://www.taxtmi.com/caselaws?id=457799 An appeal filed beyond the 90-day outer limit under the Foreign Exchange Regulation Act, 1973 could not be entertained. The first proviso to section 52(2) permitted condonation only where the appeal was filed after 45 days but within 90 days from receipt of the adjudication order. Once that maximum period expired, the appellate board lacked jurisdiction to condone the delay or proceed with the appeal. An adjournment for seeking condonation would therefore serve no purpose. The operative effect was that the time-bar rendered the appeal non-entertainable. en-us Wed, 20 Oct 1999 00:00:00 +0530 Fri, 27 Sep 2024 15:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457799 An appeal filed beyond the 90-day outer limit under the Foreign Exchange Regulation Act, 1973 could not be entertained. The first proviso to section 52(2) permitted condonation only where the appeal was filed after 45 days but within 90 days from receipt of the adjudication order. Once that maximum period expired, the appellate board lacked jurisdiction to condone the delay or proceed with the appeal. An adjournment for seeking condonation would therefore serve no purpose. The operative effect was that the time-bar rendered the appeal non-entertainable. Case-Laws FEMA Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457799