https://www.taxtmi.com/caselaws?id=459764 An appeal filed more than five years after the adjudication order was held barred by limitation, as the governing scheme allowed filing within forty-five days from receipt of the order and further extension only on sufficient cause being shown. The Tribunal found the delay explanation neither satisfactory nor bona fide and treated the appellant as negligent, so condonation was refused and the appeal was not maintainable. It also held that the proceedings fell under the Foreign Exchange Management Act, 1999, because the show-cause notice and adjudication were initiated after the relevant transitional period had expired. en-us Tue, 05 Nov 2013 00:00:00 +0530 Fri, 27 Dec 2024 12:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459764 An appeal filed more than five years after the adjudication order was held barred by limitation, as the governing scheme allowed filing within forty-five days from receipt of the order and further extension only on sufficient cause being shown. The Tribunal found the delay explanation neither satisfactory nor bona fide and treated the appellant as negligent, so condonation was refused and the appeal was not maintainable. It also held that the proceedings fell under the Foreign Exchange Management Act, 1999, because the show-cause notice and adjudication were initiated after the relevant transitional period had expired. Case-Laws FEMA Tue, 05 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459764