2014 (4) TMI 266

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..... Priya, Adv. JUDGEMENT Per: Ashok Jindal: The Revenue is in appeal against the impugned order wherein the Commissioner dropped the proceedings initiated against the respondents holding that same are barred by limitation. 2. The brief facts of the case are that one vessel 'Dredger Volvox Hansa' arrived at Marmagao port on 18.08.2000 and commenced dredging operation on same day till 29.09.200 .....

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..... he facts were not brought in the knowledge of the department, therefore, extended period of limitation is invokable and impugned order is to be set aside. 3. The ld. AR submits that in para 7 of the impugned order the Commissioner has recorded that a copy of document which were submitted to Port Trust have been sent to the Customs but there is no documentary evidence produced by the respondent th .....

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..... operation. It remained there for one month and nobody objected the dredging operation of respondent during that period. Therefore, as observed by the Commissioner that these documents have been filed with the customs cannot be doubted. 7. In these circumstances, I hold that extended period is not invokable. Therefore, there is no infirmity in the impugned order, the same is upheld. The appeal fil .....

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