In Brief
The appellants' properties were forfeited under the Smugglers and Foreign Exchange Manipulators Act, 1976. They appealed to the Tribunal beyond the statutory limitation period (81 days instead of 45 days, exceeding the maximum 60-day condonation window). The Tribunal dismissed the appeals as barred by time. The High Court affirmed this order. The Supreme Court held that the Tribunal's power to condone delay is statutorily capped at 60 days, and since the appellants had actual knowledge of the forfeiture order (which they themselves admitted), any alleged service defects were immaterial. The Court dismissed the appeals, finding no sufficient cause to extend the limitation period.
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