TaxTMI 
TaxTMI 
1986 (7) TMI 292
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....uired to be stated to appreciate the grievance of the petitioner against the order passed by the Deputy Director, Foreign Exchange Enforcement and communicated to the petitioner on August 13, 1982, copy of which is annexed as Ex. "K" to the petition. The petitioner carried on business of export of fresh fruits and vegetable to the United Kingdom in the year 1971 and on November 28, 1972 his house ....
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.... he preferred an appeal to the Appellate Court, but received an intimation from the Board to show cause as to how the appeal was lodged within period of limitation. The petitioner sent reply and claimed that the appeal was filed in time, but in any event the delay should be condoned. The Board had not passed any order in respect of the appeal, but in the meanwhile, the Deputy Director informed the....
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....ady lodged before the Appellate Board, it is for the Board to determine whether the appeal is competent, whether the appeal is filed within time, and whether the appeal has any merit. It is not for the authority whose order is challenged in appeal to determine that issue. Shri Sethna, learned counsel appearing on behalf of the Department, realised the infirmity in the order passed by the Deputy Di....