https://www.taxtmi.com/caselaws?id=83067 The Appellate Tribunal CEGAT, New Delhi, dismissed the Reference Application filed by the Collector of Customs, Calcutta, due to a delay of 222 days beyond the statutory deadline under Section 130(1) of the Customs Act, 1962. The Tribunal rejected the application for condonation of delay, as it was unsupported by an affidavit and exceeded the permissible extension of 30 days. Citing statutory limitations and legal precedents, the Tribunal concluded it lacked the authority to condone such an extended delay, resulting in the application being deemed time-barred. en-us Tue, 15 Feb 1994 00:00:00 +0530 Fri, 10 Nov 2023 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83067 The Appellate Tribunal CEGAT, New Delhi, dismissed the Reference Application filed by the Collector of Customs, Calcutta, due to a delay of 222 days beyond the statutory deadline under Section 130(1) of the Customs Act, 1962. The Tribunal rejected the application for condonation of delay, as it was unsupported by an affidavit and exceeded the permissible extension of 30 days. Citing statutory limitations and legal precedents, the Tribunal concluded it lacked the authority to condone such an extended delay, resulting in the application being deemed time-barred. Case-Laws Customs Tue, 15 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83067