law: Foreign Exchange Management Act, 1999 
  35. Appeal to High Court 
  Any person aggrieved by any decision or order of the Appellate
  
  Tribunal or the Special Director (Appeals) may file an appeal to the High Court
  
  within sixty days from the date of communication of the decision or order of
  
  the Appellate Tribunal or the Special Director (Appeals) to him on any question
  
  of law arising out of such order:
  Provided  that the High Court may, if it is satisfied
  
  that the appellant was prevented by sufficient cause from filing the appeal
  
  within the said period, allow it to be filed within a further period not
  
  exceeding sixty days.
  Explanation.-  n this section High Court means;- 
  a. High Court within the jurisdiction of which
  
  the aggrieved party ordinarily resides or carries on business or personally
  
  works for gain; and
  b. where the Central Government is the
  
  aggrieved party, the High Court within the jurisdiction of which the
  
  respondent, or in a case where there are more than one respondent, any of the
  
  respondents, ordinarily resides or carries on business or personally works for
  
  gain.