https://www.taxtmi.com/caselaws?id=249691 Section 35 of FEMA permits an appeal to the High Court within 60 days of communication of the Appellate Tribunal's order, with a further condonable period not exceeding 60 days on sufficient cause. The Delhi HC treated this as a fixed outer limit of 120 days and held that delay beyond that limit cannot be condoned. An explanation based on internal governmental processing and file movement was found inadequate. The condonation application was dismissed, and the appeal was held time-barred. en-us Thu, 10 Jul 2014 00:00:00 +0530 Mon, 21 Jul 2014 08:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249691 Section 35 of FEMA permits an appeal to the High Court within 60 days of communication of the Appellate Tribunal's order, with a further condonable period not exceeding 60 days on sufficient cause. The Delhi HC treated this as a fixed outer limit of 120 days and held that delay beyond that limit cannot be condoned. An explanation based on internal governmental processing and file movement was found inadequate. The condonation application was dismissed, and the appeal was held time-barred. Case-Laws FEMA Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249691