https://www.taxtmi.com/caselaws?id=81608 A fresh legal ground not raised before the lower authorities may be entertained at the appellate stage where it raises a pure question of law and no additional evidence is needed; the additional ground was therefore taken on record. Withdrawal of a customs exemption notification becomes effective only when the Gazette is made available to the public, and under Section 15(1) of the Customs Act, 1962 the relevant rate of duty is fixed by the date the goods are entered for home consumption; as the home-consumption entry arose on 23-10-1986, the withdrawal notifications applied and the higher duty rate was correctly levied. en-us Mon, 16 Dec 1991 00:00:00 +0530 Mon, 27 Jun 2011 17:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81608 A fresh legal ground not raised before the lower authorities may be entertained at the appellate stage where it raises a pure question of law and no additional evidence is needed; the additional ground was therefore taken on record. Withdrawal of a customs exemption notification becomes effective only when the Gazette is made available to the public, and under Section 15(1) of the Customs Act, 1962 the relevant rate of duty is fixed by the date the goods are entered for home consumption; as the home-consumption entry arose on 23-10-1986, the withdrawal notifications applied and the higher duty rate was correctly levied. Case-Laws Customs Mon, 16 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81608