Supreme Court of India
Aban Loyd Chiles Offshore Limited and Ors. v. Commissioner of Customs, Maharashtra
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons stated above, the appeals are partly accepted.
Judgment, page 11
From the headnote
Customs Act' 1962. Section 28---Proviso-lnvoking of-ExLension of the period of limitation Held, assessee has lo put lo notice poinling out :,pecifically 1he instances lo wilful misstalement and suppression of facts. Appellants were contractors acting for and behalf of ONGC for the exploration and exploitation of oil and natural gas, etc. The contractors carried on offshore operations with their oil rigs as per the directions of ONGC. Between 1970 and 1987, ONGC carried on its operations from its facilities at 12, Victoria docks. Having been permitted by the Customs department goods were
Where later benches applied it
Of those, 1 referred to
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