Supreme Court · 2006 INSC 492 · Decided 7 August 2006
Aban Loyd Chiles Offshore Limited and ORS. v. Commissioner of Customs, Maharashtra
- Court
- Supreme Court of India
- Citation
- 2006 INSC 492 · [2006] SUPP. 4 S.C.R. 290
- Case number
- CIVIL APPEAL No. 3584/2001
- Decided
- 7 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28
Headnote
CHILES OFFSHORE LIMITED AND ORS. v. COMMISSIONER OF CUSTOMS, MAHARASHTRA AUGUST 7, 2006 B [ASHOK BHAN AND MARKANDEY KATJU JJ.] Customs Act' 1962. Section 28---Proviso-lnvoking of-ExLension of the period of limitation­ C Held, assessee has lo put lo notice poinling out :,pecifically 1he D 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 allowed to be transferred to the rigs and back to
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