https://www.taxtmi.com/caselaws?id=245795 The Appellate Tribunal upheld the Commissioner's decision to drop proceedings against the respondents, ruling that the extended limitation period was not applicable. The Tribunal found that the Revenue failed to provide evidence that the department was aware of the dredging operations, leading to the dismissal of the appeal. en-us Mon, 03 Feb 2014 00:00:00 +0530 Fri, 05 Sep 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245795 The Appellate Tribunal upheld the Commissioner's decision to drop proceedings against the respondents, ruling that the extended limitation period was not applicable. The Tribunal found that the Revenue failed to provide evidence that the department was aware of the dredging operations, leading to the dismissal of the appeal. Case-Laws Customs Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245795