KETAN V. PAREKH vs SPECIAL DIRECTOR,DIR.OF ENFORCEMENT&ANR.

The Supreme Court addressed the dismissal of applications for condonation of delay in filing appeals under Section 35 of the Foreign Exchange Management Act, 1999. The Court emphasized that the appellants must demonstrate sufficient cause for the delay, as stipulated in the Act. The Court upheld the Bombay High Court's decision, affirming that the appellants failed to provide adequate justification for their late appeals, leading to the dismissal of their applications and appeals.