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    <description>The appeal was dismissed by the Tribunal due to non-compliance and lack of interest shown by the appellants in depositing penalties under FEMA. The High Court also rejected the appellants&#039; request for pre-deposit dispensation. Subsequently, the appellants&#039; application for restoration and condonation of delay was dismissed by the Tribunal for vague reasons and failure to follow earlier directions. The Tribunal stressed the necessity of adhering to orders and providing valid justifications in legal proceedings.</description>
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