Commissioner Of Customs & Central ... vs M/S Hongo India(P) Ltd.& Anr

The Supreme Court held that the High Court does not have the power to condone the delay in filing a Reference Application under Section 35H(1) of the 1944 Act, as Section 5 of the Limitation Act does not apply. The Court distinguished its jurisdiction from that of the Commissioner under Section 35, emphasizing that the High Court's powers are not limited by statutory provisions. The judgment in Commissioner of Central Excise, Mumbai Vs. Punjab Fibres Ltd. was doubted, and the matter was referred to a larger bench for further consideration.