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<h1>Duty demand on vessel stores time-barred despite bond execution</h1> The Tribunal upheld the lower authority's decision that the demand for duty on stores in a vessel was time-barred, despite the Revenue's argument based on ... Demand - Limitation 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.