SH. KALYAN SUNDAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS reference application arises from Order -in -Original No. 3251/97 dated 12.12.97. Appellants have also filed an application for condonation of delay seeking condonation of one year and 20 days. Appellant is not present, hence the application was taken up for hearing on merits.

(2.) LD . DR Shri S. Kannan submits that in terms of Section 130(1) of the Customs Act, the Reference application is required to be filed within 90 days. The Tribunal has got power to condone only 30 days after expiry of initial 60 days. He points out that the statutory limit of condonation of 30 days beyond 60 days is final and Tribunal being the creature of law has now power to condone the delay beyond this limit. He submits that this issue has been gone into great detail in the case of Tamil Nadu Tobacco Company as reported in 1998 (28) RLT 73. Ld. DR also points out that the Tribunal has applied the ratio of the Larger Bench judgment and Supreme Court judgment to hold that the Tribunal has no powers to condone the delay beyond 30 days after the initial period of 60 days. Ld. DR submits therefore, the application for condonation of delay is required to be rejected and consequently the reference application is also required to be rejected.

(3.) CONSIDERED . On a careful consideration of the submission, we notice that the appellant has stated that the delay is more than one year and 20 days. In terms of Section 130(1) of the Customs Act, the Tribunal can only condone 30 days after initial period of 60 days in terms of the judgment noted above. The Tribunal has also gone into great detail with regard to this question and has held that it has no powers to condone delay beyond the statutory limit laid down in the said section itself. Respectfully following the ratio of the judgments cited, the application for condonation of delay is rejected, and as a result, the Reference application is also rejected.