- (1.) Leave granted in all the petitions. Heard learned counsel for the parties.
(2.) Aggrieved by an ex parte composite order dated 28/9/1993 passed by the competent authority under Section 7 of the Smugglers and Foreign exchange Manipulators (Forfeiture of Property) Act, 1976 ("the Act" for short) the seven appellants filed separate appeals before the Appellate tribunal on 9/5/1985 as also applications for condonation of delay in filing the same. By the impugned order the tribunal dismissed the appeals on the ground that the appeals were filed beyond the period of 60 days, as contemplated by the proviso to Section 12 (4 of the Act and that the Act did not vest any power in the tribunal to condone any delay, even on sufficient cause being shown, after the expiry of 60 days from the date of service of the order to be impugned. Hence these appeals.
(3.) Mr. Salve for the appellants contended that the period of limitation under Section 12 (4 of the Act was to be reckoned from the date of service of the order on the person aggrieved and the manner of such service was provided under Section 22 of the Act. Since service was not effected in terms thereof the appeals could not have been dismissed on the ground of limitation, reckoning the period thereof from the date of the appellants' knowledge, argued Mr. Salve. The learned counsel for the respondents on the other hand contended that the above contention of the appellants should not be entertained as it was being raised for the first time in this court.;