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    <title>Amendment in Section 35G / 35H of Central Excise Act and Section 130 / 130A of Customs Act regarding powers of the High Court to condone delay in filing Appeal / Reference Application - Reg.</title>
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    <description>Amendments permit the High Court to admit appeals and reference applications filed after the limitation period if satisfied there was sufficient cause for delay. Pending delayed filings should be regularised by interim applications; dismissed Commissionerate appeals on limitation grounds may prompt review petitions in consultation with senior counsel. Commissionerates must monitor litigation and ensure timely filing.</description>
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      <title>Amendment in Section 35G / 35H of Central Excise Act and Section 130 / 130A of Customs Act regarding powers of the High Court to condone delay in filing Appeal / Reference Application - Reg.</title>
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      <description>Amendments permit the High Court to admit appeals and reference applications filed after the limitation period if satisfied there was sufficient cause for delay. Pending delayed filings should be regularised by interim applications; dismissed Commissionerate appeals on limitation grounds may prompt review petitions in consultation with senior counsel. Commissionerates must monitor litigation and ensure timely filing.</description>
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