IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOMS APPLICATION NO.45 OF 2003 ... Commissioner of Customs (Import) ..Applicant v/s. M/s.Gopikrishna Piramal Memorial Hospital, Mumbai ..Respondent ... Mr.P.S.Jetly with Mr.Y.R.Mishra for the Applicant. Mr.J.H. Motwani with Singhani i/b PDS Legal for the Respondent. ... 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 CEGAT dated 4th April, 2000 relating to Appeal No.C/966-R/99-Mum. Admittedly, the Reference Application filed by the Revenue is beyond time and the same is not condonable. Hence, this Application is rejected as time barred. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)