ENFORCEMENT DIRECTORATE Vs. MORGAN INDUSTRIES LTD.

JUDGEMENT

(1.) Crl.A.1503/2011 has been preferred under Section 54 of the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as 'FERA') against the final order dated 21.08.2009 of Appellate Tribunal for Foreign Exchange, New Delhi in Appeal No. 610/2003. The Appellate Tribunal allowed appeal of the respondent and quashed the adjudication order dated 28.10.2003.

(2.) The application has been moved for condonation of delay of 775 days in filing the appeal.

(3.) Learned counsel for the appellant (Enforcement Directorate) urged that the Appellate Tribunal's order dated 21.08.2009 was communicated to the office of the Enforcement Directorate on 17.09.2009. The decision to file appeal was taken at various levels which consumed valuable time. There was no intentional delay on the part of the appellant.