IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOMS APPLICATION NO.43 OF 2003 ... Commissioner of Customs(Import) ...Applicant v/s. 1.M/s.Conwest Jain Clinic Group of Hospitals, Mumbai 2.M/s.Conwest Jain Medical Research Society, Mumbai ...Respondents ... Mr.P.S.Jetly with Mr.Y.R.Mishra for the Applicant. Mr.J.H.Motwani with Mr.Sanghani i/b PDS Legal for the Respondents. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 29TH SEPTEMBER, 2008 P.C.: The Commissioner of Custom has filed this application against the order of the ITAT dated 3rd & 4th April, 2000 relating to Appeal No.C/750-R/99 and Appeal No.C/751-R/99. Admittedly the Reference Application filed by the Revenue is beyond time & the same is not condonable. Hence the application is rejected as time barred. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)