UNION OF INDIA REPRESENTED BY DIRECTOR OF ENFORCEMENT DIRECTORATE OF ENFORCEMENT Vs. A M S AHAMED MAULANA

JUDGEMENT

(1.) The instant Civil Miscellaneous Appeal challenging the order in appeal No.50 of 2011 passed by the Appellate Tribunal for Foreign Exchange, New Delhi. The Tribunal has rejected the appeal on the ground that the department has not shown sufficient cause for condoning the delay of 165 days in preferring the appeal to the Tribunal.

(2.) The facts leading to the instant appeal are as under :-

(3.) The Union of India has challenged the order of the Appellate Authority, by filing an appeal under Section 19(1) of FEMA Section 19(1) (2) which read as under:-