High Court appeals from Appellate Tribunal orders lie only on questions of law, subject to prescribed limitation and jurisdiction.

Appeal to the High Court under section 35 of the Foreign Exchange Management Act, 1999 is available against an Appellate Tribunal decision or order only on a question of law. It must be filed within sixty days from communication of the order, with a further delay of up to sixty days condonable on sufficient cause. Jurisdiction depends on the ordinary residence, business location, or place of personal gainful work of the aggrieved party; where the Central Government appeals, it depends on that of any respondent.

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