P.N. Ravindran, J.

1. The Commissioner of Customs, Cochin, has filed this original petition under Articles 226 and 227 of the Constitution of India challenging Ext.P5 order dated 15.7.1996, passed by the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai, (hereinafter referred to as the "CEGAT" for short), whereby the CEGAT declined to condone the delay of 13 days in filing an application for reference, filed by the petitioner under sub-section (1) of section 130 of the Customs Act, 1962 (hereinafter referred to as the "Act" for short). The brief facts of the case are as follows:

2. M/s.Samrat Industries, the first respondent herein, imported 1800 MT of rape seed having a declared value of Rs.75,11,427/- from France and filed a Bill of Entry No.590 dated 31.8.1987 for clearance of the goods. The first respondent also produced 45 numbers of REP licences issued against export product GP(2)(1)(a)/G-19 of Appendix 17 of the Import Policy 1985-88. The licences produced were valid for the import of seeds, bulbs, mother plants etc. The first respondent claimed that the REP licences were valid for import of rape seed as per paragraph 70(2) and paragrap