https://www.taxtmi.com/caselaws?id=191014 The Supreme Court dismissed the special leave petition both due to delay and on merits, as the petitioner had knowledge, rendering extension of the limitation period inapplicable. The interpretation of Section 2(26) in conjunction with Section 28 of the Customs Act, 1962, was left open for future consideration in another case. en-us Mon, 28 Mar 2011 00:00:00 +0530 Sat, 29 Jul 2017 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191014 The Supreme Court dismissed the special leave petition both due to delay and on merits, as the petitioner had knowledge, rendering extension of the limitation period inapplicable. The interpretation of Section 2(26) in conjunction with Section 28 of the Customs Act, 1962, was left open for future consideration in another case. Case-Laws Customs Mon, 28 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191014