https://www.taxtmi.com/caselaws?id=81611 The Tribunal held that the customs notifications were effective from the date the Gazette containing them was made available for sale to the public. It determined that the duty rate applicable to goods entered for home consumption would be the rate in force on the date of substitution of the bill of entry. The benefits of the notifications were deemed admissible for goods entered on a specific date. Relief was granted to the appellants based on the interpretation of the effective dates of the notifications and the relevant provisions of the Customs Act. en-us Wed, 18 Dec 1991 00:00:00 +0530 Mon, 27 Jun 2011 17:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81611 The Tribunal held that the customs notifications were effective from the date the Gazette containing them was made available for sale to the public. It determined that the duty rate applicable to goods entered for home consumption would be the rate in force on the date of substitution of the bill of entry. The benefits of the notifications were deemed admissible for goods entered on a specific date. Relief was granted to the appellants based on the interpretation of the effective dates of the notifications and the relevant provisions of the Customs Act. Case-Laws Customs Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81611