9911796707
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Issues:
Appeal against Adjudication Order, Delay in filing appeal, Interpretation of statutory provisions, Exclusion of Limitation Act provisions, Application of section 14 of Limitation Act. Analysis: The judgment pertains to an appeal against an Adjudication Order imposing a penalty for contravention of specific sections related to import transactions. The appellant filed the appeal after a delay of 90 days, exceeding the statutory limit of 45 days for filing an appeal. The Tribunal examined the timeline of events, including the dispatch and receipt of the adjudication order, to determine the admissibility of the appeal. The Tribunal noted discrepancies in the appellant's claim regarding the date of receipt of the order and emphasized the importance of adhering to the statutory limitation period of 45 days, extendable to 90 days under specific circumstances. Regarding the interpretation of statutory provisions, the Tribunal highlighted the clear language of the First Proviso to section 52(2), emphasizing that the legislative mandate sets a maximum period of 90 days for filing an appeal. The Tribunal cited a Supreme Court judgment to support the principle that the legislation cannot be reinterpreted based on the consequences. Additionally, the Tribunal underscored that the application of the Limitation Act is excluded concerning the specific provisions of the Foreign Exchange Regulation Act, 1973. Furthermore, the Tribunal referenced a Supreme Court judgment related to the exclusion of the Limitation Act in specific statutes, emphasizing the importance of adhering to the prescribed limitation periods. The Tribunal also discussed the applicability of section 14 of the Limitation Act, highlighting that the exclusion of the limitation period under this section requires due diligence and good faith in pursuing civil proceedings, which was not demonstrated in the present case. In conclusion, the Tribunal dismissed the appeal due to the appellant filing it after the prescribed 90-day period, which exceeded the statutory limit for condonation of delay. The Tribunal emphasized that legislative provisions dictate the limitation period, and exceeding the specified timeframe cannot be condoned by the Tribunal, even with a liberal approach. The judgment rejected the reliance on a previous Supreme Court decision, emphasizing the importance of upholding the statutory limitation laws and not making them redundant.
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