https://www.taxtmi.com/caselaws?id=72817 The Appellate Tribunal CEGAT, New Delhi, held that delays in filing reference applications under Section 130 of the Customs Act cannot be condoned beyond 30 days, as per the Proviso to the Section. The Tribunal emphasized the importance of adhering to statutory limitations, citing the case of Miles India Ltd. The Tribunal rejected liberal construction of "sufficient cause" in favor of the Government and dismissed applications for condonation of delay exceeding 60 days. Consequently, both applications for making reference to the High Court were unsuccessful. en-us Wed, 11 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72817 The Appellate Tribunal CEGAT, New Delhi, held that delays in filing reference applications under Section 130 of the Customs Act cannot be condoned beyond 30 days, as per the Proviso to the Section. The Tribunal emphasized the importance of adhering to statutory limitations, citing the case of Miles India Ltd. The Tribunal rejected liberal construction of "sufficient cause" in favor of the Government and dismissed applications for condonation of delay exceeding 60 days. Consequently, both applications for making reference to the High Court were unsuccessful. Case-Laws Customs Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72817