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2015 (11) TMI 694 - SC - CustomsClandestine clearance of gold - Shortage of gold found - Non maintenance of waste account register - Held that:- Revenue could not make out any case of collusion, willful and mis-statement or suppression and, therefore, extended period of limitation was not applicable. Even on merits, the Tribunal followed its earlier decision in M.M.K.Jewellers vs. Commissioner of Customs, Mumbai [2003 (6) TMI 80 - CESTAT, MUMBAI]. The same view has been upheld by this Court in Commissioner of Customs, Mumbai vs. M.M.K.Jewellers[2008 (3) TMI 5 - SUPREME COURT]. - Decided against Revenue.
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