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2012 (2) TMI 177 - HC - FEMACondonation of delay of 570 days appeal filed against order passed by Appellate Tribunal constituted under the FEMA, 1999 appeal filed to Appellate Tribunal against an order of adjudication passed on 30.10.2003 by the Special Director of Enforcement, after the repeal of the FERA, 1973 Held that - An appeal against the order of the Appellate Tribunal would be governed by the provisions of Section 35 of the FEMA, 1999. This Court does not have any jurisdiction to condone a delay in excess of sixty days beyond the period of sixty days prescribed for the filing of an appeal Decided against the petitioner.
Issues:
Delay of 570 days in filing an appeal under Section 35 of the FEMA, 1999. Can the delay be condoned? Analysis: The judgment involves a Civil Application filed to condone a delay of 570 days in filing an appeal against an order dated 30 September 2008 by the Appellate Tribunal for Foreign Exchange. The case pertains to the repeal of the Foreign Exchange Regulation Act, 1973 (FERA, 1973) on 1 June 2000 and the subsequent enactment of the Foreign Exchange Management Act, 1999 (FEMA, 1999). The issue at hand is whether the delay of 570 days in filing the appeal can be condoned. The judgment delves into the legal framework established by the FEMA, 1999 following the repeal of FERA, 1973. Section 49 of FEMA, 1999 provided for the dissolution of the Appellate Board constituted under the repealed Act and set forth provisions for the transition period. It was highlighted that an appeal against an order of adjudication under FERA, 1973 had to be filed before the Appellate Tribunal under FEMA, 1999. The timeline for filing appeals and the provisions for condonation of delay were outlined under Section 35 of FEMA, 1999. Reference was made to a Supreme Court case, Thirumalai Chemicals Limited vs. Union of India, where it was established that the procedure prescribed by FEMA, 1999 would apply to appeals filed under the new Act, even if the cause of action arose under FERA, 1973. The Supreme Court clarified that the Appellate Tribunal had the authority to condone delays beyond the specified timeline, emphasizing that limitation relates to procedure. Applying the principles from the Supreme Court's decision to the present case, the High Court concluded that the delay of 570 days in filing the appeal under Section 35 of FEMA, 1999 could not be condoned. The Court highlighted that it lacked jurisdiction to condone delays exceeding sixty days beyond the prescribed timeline for filing appeals. The judgment also referenced a previous case, Union of India vs. Ashok J. Ramsinghani, to support the decision. Consequently, the Civil Application was dismissed, leading to the disposal of the appeal. In summary, the judgment provides a detailed analysis of the legal provisions under FEMA, 1999, the applicability of procedures post-repeal of FERA, 1973, and the limitations on condonation of delays in filing appeals before the High Court. The decision underscores the importance of adhering to statutory timelines and procedural requirements in the context of appeal processes under the relevant legislation.
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