( 1 ) A short point has arisen in the present case to consider the scope of Section 128 and Section 130 of the Customs Act as to the power of the Customs, Excise and Gold (Control) Appellate Tribunal to condone the delay in filing the Reference Application. The Metro Exporters Limited, a Company and one of its Directors have come to this writ Court challenging the order dated 30th of March, 1990 being No. 183 (A)/cal/1990-193 (C) passed by Customs, Excise and Gold (Control) Appellate Tribunal, copy of which is Annexure "g" to the writ petition and for an appropriate writ to prohibit the Tribunal to proceed with Reference Application No. 12 of 1988 by assuming wrongly jurisdiction to entertain the same. It is stated that the respondent No. 1 CEGAT being a Statutory Tribunal created under the Customs Act is circumscribed by the provisions of the Act and/or the Rules framed thereunder and it is to discharge its functions in accordance with the provisions of the Act and/or Rules. It is further stated that proviso to Section 130 (1) of the Customs Act clearly specifies the period within which an application for Reference under Sub-section (1) of Section 130 is to