IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.12.2025 CORAM THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN CMP No. 25851 of 2025 in CMA SR No.162197 of 2025 P.Shiva Kumar, GPA Holder of M/s.Advaith Consultancy, Residing at No.162, Therkku Valavu, Sellathapalayam, Elumathur, Erode, Tamil Nadu -638 104.

Appellant(s)

Vs

1. Directorate of Enforcement, Rep.by its Deputy Director, Chennai Zone I, Chennai.

2.Appellate Authority of SAFEMA, Ministry of Finance, Department of Revenue, 4th Floor, A Wing, Loknayak Bhawan, Khan Market, New Delhi -110 003.

Respondent(s)

For Appellant(s): Mr.G.Surya Narayanan For Respondent(s):Mr.P.Sidharthan Special Public Prosecutor ORDER (Order of the Court was made by the Hon'ble Chief Justice)

Heard on the application seeking condonation of delay of 116 days in filing the appeal.

2. Learned counsel for the applicant/appellant would submit that the delay occurred as the appellant was indisposed and on recuperation, he promptly filed the appeal.

3. On the other hand, learned counsel for the respondent, referring to the provisions of Section 42 of the Prevention of Money- laundering Act, 2002 [PMLA] would