AQEEL AHMED ABBASI, J.-The above reference applications have been filed by the Collector of Customs against impugned orders both dated 07.11.2012 in Customs Appeals Nos.K-744 and 745 of 2011, whereby, both the appeals filed by the applicant department in respect of respondent on identical subject controversy were dismissed by the Customs Appellate Tribunal and the Order-in- Appeals Nos.5321 to 5322 of 2011 dated 25.05.2011, passed in favour of the respondent, was upheld. Along with both the above reference applications, the applicant department has filed application for condonation of delay under Section 5 of the Limitation Act, 1908, read with Section 196(8) of the Customs Act, 1969, as both the instant reference applications have admittedly been filed after expiry of limitation of 90 days and are time barred by 51 days.2. Learned counsel for the applicant was directed to satisfy this Court as to maintainability of instant reference applications which have been admittedly filed beyond...