Search Results Page
Search Results
1 - 10 of 39 (0.28 seconds)Section 58 in The Customs Act, 1962 [Entire Act]
Section 28 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 72 in The Customs Act, 1962 [Entire Act]
Section 3 in The Customs Tariff Act, 1975 [Entire Act]
Section 111 in The Customs Act, 1962 [Entire Act]
The Central Excise Act, 1944
Aban Loyd Chiles Offshore Limited And ... vs Commissioner Of Customs, Maharashtra on 7 August, 2006
The facts are known to both the sides. Hence, extended period of
limitation under Section 28 (4) of the Customs Act, 1962 for demanding
duty under Section 72 & 73A of the Customs Act, 1962. Thus, Section
29(4) is inapplicable in present case. Reliance is placed on Aban Loyd
Chiles Offshore Limited vs Commissioner of Customs [2006 (200) ELT
370 (SC)] wherein the Hon'ble Supreme Court of India has held that
extended period of limitation cannot be invoked when the when the
activities were carried on with the approval of the Department (Refer to
Sr No.29 of the Compilation).