Limitation for customs reference applications cannot be revived by later amendment once the original filing period has expired.

The right to file an application under Section 130 of the Customs Act expired when the original one-year limitation period ended after the Assistant Collector's order. A later amendment extending the filing period could not revive a right that had already lapsed, because retrospective procedural changes do not restore an extinguished legal remedy. The Revenue's application was therefore time-barred, and the assessee succeeded on limitation.

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Issues: Whether the Revenue's application under Section 130 of the Customs Act, 1962, filed after expiry of the original limitation period, was barred by limitation and whether the subsequent amendment extending the filing period could revive the extinguished right to apply.

Analysis: The original period for filing the application expired after one year from the Assistant Collector's order. That right had therefore come to an end before the amendment. Although procedural amendments may operate retrospectively, such retrospectivity cannot revive a right that had already been extinguished. The later extension of time could not validate the belated application.

Conclusion: The application was barred by limitation and the amendment did not revive the lapsed right. The issue is decided in favour of the assessee.

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