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<h1>Appeal denied for benefit under rescinded Notification No. 69/87 due to late filing of Bill of Entries. /87</h1> <h3>KRISHNA & CO. Versus COLLECTOR OF CUSTOMS, NEW DELHI</h3> KRISHNA & CO. Versus COLLECTOR OF CUSTOMS, NEW DELHI - 1998 (98) E.L.T. 746 (Tribunal) The appellate tribunal rejected the appellant's claim for benefit under Notification No. 69/87 as the Bill of Entries were filed after the notification was rescinded. The tribunal upheld the impugned order and rejected the appeal. (1997 (4) TMI 215 - CEGAT, NEW DELHI)