https://www.taxtmi.com/caselaws?id=802087 Statutory savings under Section 49 of FEMA and Section 6 of the General Clauses Act preserve FERA offences, accrued penal liabilities, penalties and related proceedings after FERA's repeal. FEMA's appellate provision supplies the forum without changing the penal character of saved FERA adjudications. Original Side revenue-appeal procedures apply to civil FEMA contraventions rather than saved FERA penal proceedings. Appeals challenging penalties for saved FERA contraventions are therefore maintainable in criminal appellate jurisdiction, and the preliminary objection to maintainability fails. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 31 Oct 2026 08:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802087 Statutory savings under Section 49 of FEMA and Section 6 of the General Clauses Act preserve FERA offences, accrued penal liabilities, penalties and related proceedings after FERA's repeal. FEMA's appellate provision supplies the forum without changing the penal character of saved FERA adjudications. Original Side revenue-appeal procedures apply to civil FEMA contraventions rather than saved FERA penal proceedings. Appeals challenging penalties for saved FERA contraventions are therefore maintainable in criminal appellate jurisdiction, and the preliminary objection to maintainability fails. Case-Laws FEMA Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802087