1999 (2) TMI 622

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....under section 7 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (the SAFEMA), dated July 14, 1998. The appeal was provisionally numbered as there were some defects which were to be rectified by the appellant. The appellant appeared through counsel and the competent authority is represented by the Deputy Director. The competent authority has filed comments d....

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....the competent authority was served on counsel for the appellant on July 22, 1998, and this appeal having been presented on November 12, 1998, after the period of limitation of 45 days and the further period of 15 days prescribed by the proviso to sub-section (4) of section 12 of the SAFEMA, is barred by time. Learned counsel for the appellant submitted that the unnumbered appeal together with M....

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....d the connected M. Ps. Nos. 68, 69 and 94 of 1998. Though the cause titles of the memorandum of appeal and petitions show both the names of Hasina Ibrahim Parkar and Aminabi Kaskar (the present appellant) (see [2000] 241 ITR (AT) 13), as well as the orders of this Tribunal in the said M.Ps., we do not find any signature of the present appellant anywhere in the record and there is nothing to show t....

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....iod of limitation cannot begin to run from July 22, 1998, and the question of limitation does not arise. Identical arguments were raised by the very same counsel for the appellant in the unnumbered F. P. A. in which Hasina Ibrahim Parkar was the appellant (see [2000] 241 ITR (AT) 13) and we have rejected the said contentions by an elaborate order. We held that the authority of the advocate cont....