https://www.taxtmi.com/caselaws?id=73162 The Tribunal granted condonation of delay for a deceased individual's Reference Customs Application, allowing the legal representatives to proceed. However, the Tribunal held that the Reference Application, filed beyond the condonable period, was not sustainable under the law due to the proviso to Section 130(1) of the Customs Act, 1962. The Tribunal emphasized the importance of adhering to statutory limitations and ruled against the application. en-us Fri, 19 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73162 The Tribunal granted condonation of delay for a deceased individual's Reference Customs Application, allowing the legal representatives to proceed. However, the Tribunal held that the Reference Application, filed beyond the condonable period, was not sustainable under the law due to the proviso to Section 130(1) of the Customs Act, 1962. The Tribunal emphasized the importance of adhering to statutory limitations and ruled against the application. Case-Laws Customs Fri, 19 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73162