The case involves Al Masry Sporting Club, an Egyptian football club, appealing against sanctions imposed by FIFA for failing to comply with a decision by the FIFA Dispute Resolution Chamber (DRC) and subsequent rulings by the Court of Arbitration for Sport (CAS). The dispute originated from the club's contractual obligations to player Jude Aneke Ilochukwu, who terminated his contract due to unpaid wages and unsafe conditions in Egypt. The DRC ruled in favor of the player, ordering the club to pay $150,000 in outstanding remuneration plus interest and $250,000 in compensation for breach of contract. When the club failed to meet these payments, FIFA's Disciplinary Committee imposed sanctions under Article 64 of the FIFA Disciplinary Code, including a fine of CHF 20,000 and a warning of a six-point deduction if the debt remained unpaid. The club appealed to CAS, arguing that economic restrictions in Egypt, including limitations on foreign currency transfers and alleged seizure of its bank account by tax authorities, constituted force majeure, making compliance impossible. The club also proposed alternative payment methods, which were rejected by the player. FIFA countered that the club had other means to fulfill its obligations and had made other international payments during the same period, undermining its claim of force majeure. The CAS Sole Arbitrator rejected the club's arguments, ruling that financial difficulties and regulatory restrictions do not qualify as force majeure unless they render performance objectively impossible. The arbitrator noted that the Central Bank of Egypt had lifted some restrictions in June 2017, giving the club ample time to comply. The sanctions were deemed proportionate, as they aligned with FIFA's disciplinary framework and prior CAS jurisprudence. The arbitrator emphasized that Article 64 serves to enforce compliance with binding decisions and maintain disciplinary integrity in football. The club's request to recalculate the owed amount on a net basis was dismissed as untimely and beyond the scope of review. The CAS upheld FIFA's decision, confirming the fine and potential point deduction, and dismissed the club's appeal in its entirety. The ruling reinforced FIFA's authority to impose sanctions for non-compliance and clarified that force majeure claims require extraordinary, unforeseeable events beyond a party's control, which financial hardship does not meet. The decision underscores the importance of proportionality in sanctions and the obligation of clubs to meet their financial commitments to players, even in challenging economic circumstances.