https://www.taxtmi.com/caselaws?id=72820 The Tribunal dismissed both applications for condonation of delay in filing reference applications under Section 130 of the Customs Act, 1962, as the applications were filed well beyond the prescribed 60-day limit. The Tribunal emphasized its lack of authority to condone delays beyond 30 days as explicitly stated in the Proviso to Section 130. Citing precedent, the Tribunal reiterated the strict adherence to statutory timelines and limitations under the Customs Act, highlighting that Customs Authorities are bound by the Act's limitation period. Consequently, the applications for reference to the High Court failed due to the delay in filing. en-us Wed, 11 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72820 The Tribunal dismissed both applications for condonation of delay in filing reference applications under Section 130 of the Customs Act, 1962, as the applications were filed well beyond the prescribed 60-day limit. The Tribunal emphasized its lack of authority to condone delays beyond 30 days as explicitly stated in the Proviso to Section 130. Citing precedent, the Tribunal reiterated the strict adherence to statutory timelines and limitations under the Customs Act, highlighting that Customs Authorities are bound by the Act's limitation period. Consequently, the applications for reference to the High Court failed due to the delay in filing. Case-Laws Customs Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72820