TaxTMI 
TaxTMI 
2025 (6) TMI 538
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..../Appellant: Mr. Rajeev Kumar Panday, with Mr. Madhur Rai, Durgesh Telang i/b PRS, Advocates. For the Respondent/ED: Ms. Neha Bhide, Advocates. P.C. 1. Interim Application No. 1726 of 2025 is filed by Bank of Baroda seeking a condonation of delay in preferring the Appeal under Section 35 of the Foreign Exchange Management Act, 1999 (for short "FEMA 1999"). 2. Interim Application No.1831 of 2023 is filed by Doha Bank Q.P.S.C. seeking a condonation of delay in filing the above Appeal under Section 35 of the FEMA 1999. 3. Section 35 of the FEMA 1999 stipulates that any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal with the High Court within sixty days from the date of communication of the d....
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.... High Court has no power to condone the delay beyond the total period of 120 days. This, in fact, has been so held by this Court in the case of Assistant Director, Directorate of Enforcement v/s Branch Manager, the Goa State Co-op Bank Ltd (2025 SCC Online Bom 77) and in the case of Municipal Corporation of Greater Mumbai v/s Anusaya Sitaram Devrukhkar & Ors (2025 SCC Online Bom 36) interpreting the provisions of Section 42 of the Prevention of Money Laundering Act, 2002 and Section 74 (1) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. Section 42 of the Prevention of Money Laundering Act, 2002 and Section 74 (1) of the Right to Fair Compensation and Transparency in Land Acq....
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....at date. To take necessary instructions, the matter was adjourned from time to time. 9. Now, the Registrar of the Appellate Tribunal has filed a report before this Court on 7th April 2025. From this report, it is clear that the impugned order passed in the Appeals filed by Bank of Baroda and Doha Bank Q. P. S. C. (before the Appellate Tribunal) was never communicated to them. 10. Considering these facts and circumstances, we find that all these Appeals have been filed within the total period of 120 days as stipulated under Section 35 of the FEMA 1999. Accordingly, Interim Application No.1726 of 2025 is allowed in terms of prayer clause (A) which reads thus: "A. This Hon'ble Court be pleased to condone the delay on 44 days in filing the ....