JUDGMENT

Through these Reference Applications, the Applicants have impugned judgments dated 08.06.2023 & 09.06.2023 passed in Customs Appeal No. K-111 of 2021 and other connected matters proposing various questions of law. All impugned judgments are verbatim same, and therefore, all these Reference Applications have been heard together and are being decided through this common judgment. In all these Reference Applications there is only one common legal question which can decide the entire controversy as the same now stands decided by the Honourable SupremeCourt. The said question reads as under:-"III. Whether the learned Tribunal has fallen into error of law by not taking into account that the impugned order in original is hit by limitation prescribed in sub section (3) of Section 179 ofCustoms Act, 1969?" Heard learned Counsel for the parties and perused the record. In the instant matter the show cause notice was issued on 29.5.2020 and the last date for passing the Order in Original ...