2014 (4) TMI 266

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..... port on 18.08.2000 and started dredging operation - It remained there for one month and nobody objected the dredging operation of respondent - Thus, as observed by the Commissioner that these documents have been filed with the customs cannot be doubted – This court holds that extended period is not invokable - There is no infirmity in the impugned order, the same is upheld - Appeal dismissed – Dec .....

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..... king the proviso to section 28(1) of the Customs Act. The adjudication took place. The Commissioner held that as the activity of the respondent was in the knowledge of the department on 18.08.2000 itself, therefore, extended period of limitation cannot be invoked. Admittedly, in this case show-cause notice has been issued by invoking the extended period of limitation. The said order was reviewed a .....

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..... el appeared on behalf of the respondent submits that the vessels remained in Marmagao port for dredging operation. If the respondents have not submitted the document to the customs, the vessels could not have been allowed for dredging operation during the impugned period. Therefore, the contention that these documents have not been submitted to the customs are not sustainable. 5. Heard both sid .....

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