COMMISSIONER OF CUSTOMS Vs. RAVI MITTAL

JUDGEMENT

(1.) An interesting question is raised regarding the power of this Court to condone delay in presentation of application for reference in terms of Section 130-A of the Customs Act, 1962 (in short 'the Act'). Sub-section (l)of the said Section provides that the application has to be filed within a period of 180 days of the date upon which the concerned party is served with the notice of order passed under Section 129-8 of the Act. The provision reads as follows:

(2.) Undisputedly, there was delay in presentation of the application to this Court. According to learned counsel for Revenue in the absence of any specific period for which the delay beyond the prescribed period can be condoned, this Court, by resort to the provision contained in Limitation Act, 1963 (in short 'Limitation Act'), can condone the delay. Per contra, learned counsel for the assessee submitted that without any specific power having been conferred for condonation of delay beyond the prescribed period for filing, it is apparent that the Court has no power to condone the delay.

(3.) In order to appreciate the rival contentions it is necessary to take note of Section 29(2) of the Limitation-Act. The said provision reads as follows: