https://www.taxtmi.com/caselaws?id=42856 The Court upheld the Customs, Excise & Gold (Control) Appellate Tribunal's decision to condone a minor 2-day delay in filing a Reference Application under the Customs Act. It clarified that the Customs Act provides a specific period for condonation of delay without an outer limit, distinct from the Indian Limitation Act. Emphasizing the Tribunal's authority to consider delays, the Court rejected the writ petition, finding no merit to interfere with the Tribunal's decision and awarded no costs in the matter. en-us Wed, 18 Jul 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42856 The Court upheld the Customs, Excise & Gold (Control) Appellate Tribunal's decision to condone a minor 2-day delay in filing a Reference Application under the Customs Act. It clarified that the Customs Act provides a specific period for condonation of delay without an outer limit, distinct from the Indian Limitation Act. Emphasizing the Tribunal's authority to consider delays, the Court rejected the writ petition, finding no merit to interfere with the Tribunal's decision and awarded no costs in the matter. Case-Laws Customs Wed, 18 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42856