In Brief
The appellants challenged the dismissal of their appeals before a Tribunal under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, for being filed beyond the prescribed time limit. Under the Act, appeals must be filed within 45 days with power to condone delay up to 60 days only. The appellants' appeal was filed on the 81st day. The Supreme Court upheld the dismissal, holding that since the appeal exceeded the 60-day condonation period, the Tribunal had no jurisdiction to extend it further. The Court also found the appellants' own admission of receiving the order negated any irregularities in service. The appeals were dismissed.
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