https://www.taxtmi.com/highlights?id=92481 The AT dismissed both appeals for non-compliance with the second proviso to Section 19(1) of FEMA, 1999. The Appellants failed to make the requisite pre-deposit of penalty amounts, did not apply for an extension of time, and produced no stay order or orders from any higher judicial forum to justify non-compliance. The record further showed an absence of communication between the Appellants and their counsel. On that basis the AT held the appeals to be non-maintainable and declined to entertain merits, resulting in outright dismissal of both appeals. en-us Sat, 13 Sep 2025 08:47:17 +0530 Sat, 13 Sep 2025 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92481 The AT dismissed both appeals for non-compliance with the second proviso to Section 19(1) of FEMA, 1999. The Appellants failed to make the requisite pre-deposit of penalty amounts, did not apply for an extension of time, and produced no stay order or orders from any higher judicial forum to justify non-compliance. The record further showed an absence of communication between the Appellants and their counsel. On that basis the AT held the appeals to be non-maintainable and declined to entertain merits, resulting in outright dismissal of both appeals. Highlights FEMA Sat, 13 Sep 2025 08:47:17 +0530 https://www.taxtmi.com/highlights?id=92481