https://www.taxtmi.com/caselaws?id=82212 Under the proviso to section 130 of the Customs Act, 1962, delay in filing a reference application may be condoned if sufficient cause is shown, and the condonation request itself need not be filed within the extended thirty-day period. A verification stating that the contents are true to the best of knowledge and information was treated as adequate where the Collector was the competent applicant and the departmental representative's office formed part of the same agency for this purpose. Applying a liberal and pragmatic construction of "sufficient cause", the Tribunal accepted a bona fide two-day delay caused by administrative misplacement and condoned it, allowing the reference applications to proceed on merits. en-us Fri, 30 Mar 1990 00:00:00 +0530 Sat, 02 Jul 2011 16:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82212 Under the proviso to section 130 of the Customs Act, 1962, delay in filing a reference application may be condoned if sufficient cause is shown, and the condonation request itself need not be filed within the extended thirty-day period. A verification stating that the contents are true to the best of knowledge and information was treated as adequate where the Collector was the competent applicant and the departmental representative's office formed part of the same agency for this purpose. Applying a liberal and pragmatic construction of "sufficient cause", the Tribunal accepted a bona fide two-day delay caused by administrative misplacement and condoned it, allowing the reference applications to proceed on merits. Case-Laws Customs Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82212