Appeal under Section 19 of FEMA, 1999 was filed in October, 2015 alongwith the appeal. An application for condonation of delay of 60 days was filed. The Legal Consultant submitted that there is a delay of 101 days from the date Adjudication order. When the appeal was taken up earlier on 27th September, 2016, no one appears on behalf of the appellant. Thereafter, the earlier Tribunal is merged with the present Tribunal w.e.f. 26th May, 2017. File of the matter was received by this Tribunal on 01st July, 2017. When the matter was taken up on 18th August, 2013 again even no one appear. Notice was issued which was duly delivered to the appellant. However, when the matter is taken up, no one appears on behalf of the appellant. The appeal is accordingly dismissed in default.