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    <description>The court dismissed the appeal due to a delay of 122 days in filing under Section 35 of the Foreign Exchange Management Act, 1999. The judgment emphasized strict adherence to statutory timelines for appeals, highlighting the court&#039;s limited jurisdiction to condone delays beyond the prescribed period. It underscored the necessity of complying with statutory provisions without discretionary extensions, emphasizing the importance of timely filing appeals under the Act.</description>
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