2014 (4) TMI 266

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....(AR) For the Respondent : Shri S 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 d....

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.... respondent during the impugned period. As the 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 docu....