https://www.taxtmi.com/caselaws?id=457807 The appellate authority had no jurisdiction to condone delay beyond the statutory outer limit of 90 days under the first proviso to section 52(2) of the Foreign Exchange Regulation Act, 1973. Because the appeal was filed nearly two years after receipt of the adjudication order, it was beyond the permissible period and therefore not maintainable. The memorandum of appeal itself disclosed the delay, so no examination on merits was necessary. The operative principle is that where the statute fixes a maximum condonable period, the appellate forum cannot extend time beyond that limit. en-us Mon, 22 Feb 1999 00:00:00 +0530 Fri, 27 Sep 2024 16:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457807 The appellate authority had no jurisdiction to condone delay beyond the statutory outer limit of 90 days under the first proviso to section 52(2) of the Foreign Exchange Regulation Act, 1973. Because the appeal was filed nearly two years after receipt of the adjudication order, it was beyond the permissible period and therefore not maintainable. The memorandum of appeal itself disclosed the delay, so no examination on merits was necessary. The operative principle is that where the statute fixes a maximum condonable period, the appellate forum cannot extend time beyond that limit. Case-Laws FEMA Mon, 22 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457807