https://www.taxtmi.com/caselaws?id=81984 The Tribunal condoned a 27-day delay in filing a Reference Application under Section 130(1) of the Customs Act, finding valid cause. Agents were not held liable for penalties on trawler masters under Sections 147 and 148, as their liability was limited to specific functions. The scope of Section 42 was deemed too vague for reference. The Tribunal emphasized factual analysis in legal determinations and rejected the application for reference, requiring legal issues to directly arise from the order and be evidence-supported. en-us Tue, 15 Oct 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81984 The Tribunal condoned a 27-day delay in filing a Reference Application under Section 130(1) of the Customs Act, finding valid cause. Agents were not held liable for penalties on trawler masters under Sections 147 and 148, as their liability was limited to specific functions. The scope of Section 42 was deemed too vague for reference. The Tribunal emphasized factual analysis in legal determinations and rejected the application for reference, requiring legal issues to directly arise from the order and be evidence-supported. Case-Laws Customs Tue, 15 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81984