TMI Blog2015 (2) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was prevented by sufficient cause from filing the appeal within 60 days, may allow it to be filed within a further period not exceeding sixty days. Thus, under Section 35 of FEMA, appeal against the decision or order of the Appellate Tribunal would lie before the High Court provided the appeal is filed within a period of 60 days, extendable by a further period not exceeding 60 days, if the High Court is satisfied that sufficient cause prevented the filing of the appeal within the prescribed period. To put it simply, any appeal filed before the High Court under Section 35 of FEMA beyond 120 days would be time barred. Admittedly, appeal has been filed after considerable long lapse of time i.e. 352 days. Even if it is assumed that cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of FERA or Section 19(2) of FEMA will govern the appeal. As noticed above, any provision relating to limitation is always regarded as procedural and in the absence of any provision to the contrary, the law in force on the date of the institution of the appeal, irrespective of the date of accrual of the cause of action for the original order, will govern the period of limitation. Section 52(2) can apply only to an appeal to the appellate Board and not to any appellate tribunal. Therefore, irrespective of the fact that the adjudicating officer had passed the orders with reference to the violation of the provisions of FERA, as the appeal against such order was to the appellate tribunal constituted under FEMA, necessarily Section 19(2) of FEMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India, through the Directorate of Enforcement vs. Ashok J. Ramsinghani :(2011) 107 SCL 335 (Bom.) wherein it was held as under: As noted earlier Section 52 of FERA related to filing an appeal before Appellate Board. Admittedly, the Appellate Board stood dissolved on commencement of FEMA and, hence, there was no question of filing any appeal before the Appellate Board after the commencement of FEMA. Therefore, though the Respondent had stated that the appeal has been filed under Section 52 of FERA, it must be held that the appeal filed by the Respondent before the Appellate Tribunal was liable to be treated to have been filed under Section 19 of FEMA and not under Section 52 of FERA. Further appeal against the decision of the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghted by cumbersome beurocratic procedures, the private individual also may suffer from paucity of hands and funds. If law expects a person to leave his business, cultivation or service alone in order to approach the Courts in time, why cannot the State, with its large work force and immense resources, cannot be expected to do so? All that is required is a properly coordinated action. If sufficient time-bound guidelines are laid down this work can be accomplished within time. The problem only is that more the Courts become liberal the more the Government become complacent. This must stop and the Courts will have to take notice of this casualness which is creeping into the functioning of the Government, particularly in the law Department. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances and no strait jacket formula can be prescribed. Having concluded on what should be the approach in considering the application for condonation of delay, let us advert to the application at hand. A perusal of the averments made in the application moved by the appellant seeking condonation of delay in filing the appeal goes to show that the averments made in the application reflects that the explanation is wholly inadequate and unsatisfactory. The relevant provision of law applicable in the instant case is Section 35 of FEMA which reads as under: 35. Appeal to High Court. Any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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