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Delay in filing reference applications under Section 130 of the Customs Act, 1962. Analysis: The judgment pertains to two applications seeking reference to the High Court under Section 130 of the Customs Act, along with separate applications for condonation of delay in filing the reference applications. The Tribunal noted that it lacks the power to condone delays beyond 30 days as provided by the Proviso to Section 130 of the Customs Act, 1962. The applicants received the order in question on 27-6-1986 but filed the reference applications on 10-11-1986, well after the 60-day limit. Section 130 allows parties to request the Appellate Tribunal to refer questions of law to the High Court within 60 days of receiving the order. The Proviso states that the Tribunal may allow an application to be presented within a further period not exceeding 30 days if there is sufficient cause for the delay. However, the Tribunal clarified that it cannot condone delays beyond 30 days as explicitly stated in the Proviso. The judgment referenced a previous case involving Miles India Ltd., where it was held that the time limit under Excise Law prevails for duty refunds, and general Limitation Law does not apply. The Supreme Court upheld this decision, emphasizing that Customs Authorities are bound by the limitation period set in the Customs Act, 1962. The Tribunal dismissed the contention that sufficient cause should be liberally construed in favor of the Government when considering condonation of delay. It reiterated that when an application for reference is filed beyond 30 days after the 60-day period, the Tribunal lacks the authority to condone the delay, rendering the sufficiency of cause irrelevant. In conclusion, the Tribunal dismissed both applications for condonation of delay, leading to the failure of the applications for making reference to the High Court. The judgment underscores the strict adherence to statutory timelines and limitations prescribed under the Customs Act, emphasizing the limited scope for condonation of delays beyond the specified period.
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