1 cuappl5.11.sxw ssm IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL (LODGING) NO. 5 OF 2011 Commissioner of Customs .....Appellant. Vs. M/s. Suraj Diamond (India) Ltd. ......Respondent. Ms. Suchitra Kamble for the Appellant. Mr. Jas Sanghavi i/by PDS Legal for the Respondent. CORAM : DR. D.Y. CHANDRACHUD AND ANOOP V. MOHTA, JJ. DATE : JULY 4, 2011 P.C.: On the delay being condoned, the Appeal has been taken on board by consent for admission. 2 The Tribunal has held that there was no suppression of facts, collusion or willful misstatement of facts and hence, the extended period of limitation could not be invoked under Section 28 of the Customs Act, 1962. While taking this view, the Tribunal has relied upon the judgment of the Supreme Court in the case of MMK Jewellers and Another (Civil Appeal No. 813-814 of 2004). In this view of the matter, no substantial question of law would arise. The Appeal is dismissed accordingly. (ANOOP V. MOHTA, J.) (DR. D.Y. CHANDRACHUD, J.)