Supreme Court Upholds Customs Tribunal Decision on Limitation Period

The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, dismissing the appeal and disposing of pending applications due to lack of suppression, thereby ruling that the extended period of limitation could not be invoked.

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The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal that the extended period of limitation could not be invoked due to lack of suppression. The appeal was dismissed, and pending applications were disposed of.

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