Import duty reassessment turned on the operative notification date, with the earlier tariff-value benefit preserved for the importer.

Import duty on dates was assessed by reference to the notification in force when the bill of entry was filed, and the rescission of the earlier tariff-value notification could not retrospectively deprive the importer of that benefit. On the stated facts, the rescinding notification had not been timely brought to the importers' notice, so duty liability remained governed by the notification dated 30 July 1982. The reassessment was therefore not sustainable, and the importer was held entitled to the benefit of the earlier notification on the relevant date.

---

---

Issues: Whether the reassessment of customs duty on the imported dates was lawful after the rescission of the earlier notification, and whether the importer was entitled to the benefit of the notification in force on the date of filing the bill of entry.

Analysis: The goods were imported and the bill of entry was filed on 18 April 1983, when the earlier notification fixing the tariff value remained operative. The rescinding notification dated 16 April 1983 was not brought to the notice of importers in time and, on the facts, could not deprive the petitioner of the benefit attached to the earlier notification. The duty liability had therefore to be determined with reference to the notification dated 30 July 1982.

Conclusion: The reassessment was not sustainable, and the petitioner was entitled to the benefit of the earlier notification on the relevant date. The issue is decided in favour of the assessee.

---