Kerala High Court orders reconsideration of delayed reference application by Customs Tribunal The High Court of Kerala at Ernakulam vacated the order rejecting the reference application due to delay, directing the Customs, Excise and Gold (Control) ...
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Kerala High Court orders reconsideration of delayed reference application by Customs Tribunal
The High Court of Kerala at Ernakulam vacated the order rejecting the reference application due to delay, directing the Customs, Excise and Gold (Control) Appellate Tribunal to consider the application within the limitation period and issue a decision within three months, excluding the time during which proceedings were pending before the court.
The High Court of Kerala at Ernakulam in the case of C.N. Ramachandran Nair and T.R. Ramachandran Nair challenged Ext.P4 order for rejecting reference application due to delay. The court vacated Ext.P4 order and directed the Customs, Excise and Gold (Control) Appellate Tribunal to consider the reference application filed within the period of limitation and pass orders within three months. The Tribunal should exclude the period during which proceedings were pending before the court while considering limitation.
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