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    <title>1998 (3) TMI 398 - CEGAT, CALCUTTA</title>
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    <description>A customs duty demand on stores lying on a vessel converted from foreign-run to coastal-run could not be sustained because it rested entirely on a public notice that had already been quashed, eliminating the foundation of the show cause notice and demand. The demand was also time-barred under section 28 of the Customs Act, 1962, and the execution of a bond under section 143 did not displace or override that statutory limitation. The result was that the duty demand remained untenable.</description>
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      <title>1998 (3) TMI 398 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=89759</link>
      <description>A customs duty demand on stores lying on a vessel converted from foreign-run to coastal-run could not be sustained because it rested entirely on a public notice that had already been quashed, eliminating the foundation of the show cause notice and demand. The demand was also time-barred under section 28 of the Customs Act, 1962, and the execution of a bond under section 143 did not displace or override that statutory limitation. The result was that the duty demand remained untenable.</description>
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