2011 (3) TMI 1721 - SCH - Customs

Condonation of delay - extended period of limitation - Held that - it is clearly established from the records that the petitioner had knowledge and therefore provision of extension of the period of limitation would not be applicable in the facts and circumstances of the present case - appeal dismissed.

Summary

The Supreme Court dismissed the special leave petition due to delay and on merits. The petitioner had knowledge, so extension of the period of limitation was not applicable. The interpretation of Section 2(26) read with Section 28 of the Customs Act, 1962, is left open for consideration in a future case.