SYED MUSTAFA Vs. CC, TRICHY

JUDGEMENT

(1.) THIS Reference application arises from Final order passed by the Tribunal on 1.2.1994 and the application has been filed seeking reference of the final order to the High Court on 26.12.1998 after expiry of more than 4 years of the issue of the final order. In terms of Section 130(1) of the Customs Act, a Reference application is required to be filed within a period of 60 days and the Tribunal has no powers to enlarge the time as held in the case of Tamil Nadu Tobacco Company Ltd. v. CCE [1998 (28) RLT 73].