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<h1>Tribunal rules in favor of appellants in customs duty case regarding timing of enhanced duty notifications.</h1> The Tribunal allowed the appeal, ruling in favor of the appellants in a customs duty case regarding the timing of enhanced duty notifications, stating ... Notification The appellants filed a Bill of Entry for clearance of goods, but later a demand for differential duty was issued due to enhanced duty notifications. The Collector of Customs upheld the demand, but the Tribunal ruled in favor of the appellants, stating that the notifications were effective only when made available to the public, not when issued. The appeal was allowed.
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