https://www.taxtmi.com/caselaws?id=457913 An appeal under the Foreign Exchange Regulation Act, 1973 was held to be barred by limitation because it was filed beyond the statutory outer limit of 90 days from receipt of the adjudication order. The first proviso to section 52(2) permitted entertainment of an appeal filed after the initial 45-day period only within the further period allowed by law, and the appellate authority had no jurisdiction to extend time beyond 90 days. As the filing exceeded that maximum period, delay could not be condoned and the appeal was not maintainable, so the merits could not be examined. en-us Thu, 17 Aug 1995 00:00:00 +0530 Mon, 30 Sep 2024 16:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457913 An appeal under the Foreign Exchange Regulation Act, 1973 was held to be barred by limitation because it was filed beyond the statutory outer limit of 90 days from receipt of the adjudication order. The first proviso to section 52(2) permitted entertainment of an appeal filed after the initial 45-day period only within the further period allowed by law, and the appellate authority had no jurisdiction to extend time beyond 90 days. As the filing exceeded that maximum period, delay could not be condoned and the appeal was not maintainable, so the merits could not be examined. Case-Laws FEMA Thu, 17 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457913