https://www.taxtmi.com/caselaws?id=457968 Section 52(2) of the Foreign Exchange Regulation Act, 1973 required an appeal to be filed within 45 days of service of the order, with limited discretion to entertain it up to 90 days on sufficient cause. The relevant date for limitation was the date of receipt of the appeal in the Registry, not the date of despatch. As the appeal was received after the outer 90-day limit, the Board had no power to condone the delay and the appeal was barred by limitation. en-us Tue, 08 Sep 1992 00:00:00 +0530 Tue, 01 Oct 2024 18:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457968 Section 52(2) of the Foreign Exchange Regulation Act, 1973 required an appeal to be filed within 45 days of service of the order, with limited discretion to entertain it up to 90 days on sufficient cause. The relevant date for limitation was the date of receipt of the appeal in the Registry, not the date of despatch. As the appeal was received after the outer 90-day limit, the Board had no power to condone the delay and the appeal was barred by limitation. Case-Laws FEMA Tue, 08 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457968