1998 (3) TMI 398

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.... Lahiri, Consultant, for the Respondents. [Order per : P.C. Jain, Member (T)]. - The short question involved in this case is whether the entire stores lying on a vessel which was hitherto engaged in foreign-run would be liable to duty when it converts itself into coastal-run. 2. The practice, hitherto, had been that Steamer Agents would execute a bond for payment of duty on stores co....

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....converted from foreign-run to coastal-run on 31-12-1990. The Assistant Commissioner confirmed the amount of duty demanded in the show cause notice on the authority of the said Public Notice. 5. The lower appellate authority, however, has held the demand of duty barred by time under Section 28 of the Customs Act, 1962 holding that the bond executed by the respondents herein cannot take away....

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.... Opposing the contentions, learned Consultant, Shri K.C. Lahiri submits that the lower authority's assumption that the Public Notice is correctly issued under the Customs Act, is not correct, in view of the Tribunal's judgement in the case of Marathon Shipping Pvt. Ltd. v Collector of Customs. Calcutta vide its Order No. A-487/CAL/93 dated 13-8-1993. By the said Order, the Public Notice was q....