1998 (3) TMI 398 - AT - Central Excise

Summary

The case involved a dispute over the liability of duty on stores in a vessel converting from foreign-run to coastal-run. Customs authorities demanded duty on all stores, but the lower appellate authority found the demand time-barred. The Revenue appealed, arguing that Section 28 of the Customs Act did not apply due to a bond executed by the respondents. However, the Tribunal upheld the lower authority's decision, citing a previous judgment quashing a similar Public Notice. The Revenue's appeal was rejected.