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<h1>Commissioner cannot delegate authority to file reference application under Customs Act Section 130(1); application must be signed personally. Reference application deemed not maintainable.</h1> The Tribunal held that the Commissioner cannot delegate authority to file a reference application under Section 130(1) of the Customs Act. The application ... Reference Application signed by Asstt. Commissioner duly authorised by Commissioner The Commissioner cannot delegate authority to file reference application under Section 130(1) of the Customs Act. The reference application must be signed by the Commissioner alone, not by a delegated officer. The Tribunal rejected the reference application as not maintainable.