Supreme Court of India
Ketan V. Parekh v. Special Director, Directorate of Enforcement and Another.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the E impugned order does not suffer from any legal infirmity.
Judgment, page 37
From the headnote
LIMITATION ACT, 1963: s.14 - Delay in filing appeal - Condonation of - Imposition of penalty on the appellants for contravening provisions of FEMA - Appellate tribunal directed appellants to pay 50% of penalty as pre-condition of hearing appeal - Writ petition filed before Delhi High Court, dismissed as non-maintainable - Appeal filed before Bombay High Court uls.35 of FEMA against the order of the appellate tribunal after delay of 1056 days - Bombay High court declining condonation of delay in filing appeal - Plea of appellant that Bombay High Court while computing period of limitation erred
Authorities it was built on
- 2001 Union of India v. M/s. Popular Construction Co.
- 2008 M/s Consolidated Engg. Enterprises v. Principal Secy. Irrigation Deptt. & Ors.
- 1963 Vidyacharan Shukla v. Khubchand Baghel and Others
- 2010 Raj Kumar Shivhare v. Assistant Director, Directorate of Enforcement & Another
- 1973 Hukumdev Narain Yadav v. Lalit Narain Mishra
- 1984 Siliguri Municipality & Others v. Amalendu Das & Others
- 2010 Chattisgarh State Electricity Board v. Central Electricity Regulatory Commission and Ors.
- 2007 M/s. Ambica Industries v. Commissioner of Central Excise
- 1975 Mangu Ram v. Municipal Corporation of Delhi
- 2007 M/s Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and Ors.
- 2006 State of Goa v. M/s. Western Builders
- 2008 Commnr. of Customs, Central Excise, Noida v. M/s Punjab Fibres Ltd., Noida
- 1992 Patel Naranbhai Marghabhai and Ors. v. Deceased Dhulabhai Galbabhai and Ors.
- 1984 Assistant Collector of Central Excise, Chandan Nagar, West Bengal v. Dunlop India Ltd. and Ors.
- 2006 M/s. Benara Valves Ltd. and Ors. v. Commissioner of Central Excise and Anr.
- 1984 Samarias Trading Co. Pvt. Ltd. v. S. Samuel & Ors.
- 2007 Indu Nissan Oxo Chemicals Ind. Ltd. v. Union of India and Ors.
Where later benches applied it
Of those, 1 distinguished
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