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2014 (4) TMI 266 - CESTAT MUMBAIShow cause notice of dredging operation - Invocability of extended period of limitation – Held that:- Admittedly show-cause notice has been issued by invoking the extended period of limitation - The vessel was entered in the 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 – Decided against Revenue.
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