Amina Bi Kaskar (D) Thr.Lr vs Union Of India

The Supreme Court upheld the decision of the High Court affirming the Tribunal's dismissal of the appellants' appeals as barred by time under Section 12(4) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA). The Court ruled that the Tribunal correctly determined it lacked jurisdiction to condone the delay since the appeals were filed 81 days after service of the order, exceeding the permissible 60-day limit for delay condonation. Consequently, the appeals were dismissed as having no merit.