https://www.taxtmi.com/caselaws?id=82051 A customs notification enhancing duty takes effect only when it is made available to the public, not merely on the date it is issued. Where goods are cleared before public availability of the notification, a demand for differential duty cannot be sustained. The Tribunal followed its earlier decision on the same notifications and identical issue, and held that the enhanced duty could not apply to clearances made before the notification was publicly available. en-us Thu, 20 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 16:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82051 A customs notification enhancing duty takes effect only when it is made available to the public, not merely on the date it is issued. Where goods are cleared before public availability of the notification, a demand for differential duty cannot be sustained. The Tribunal followed its earlier decision on the same notifications and identical issue, and held that the enhanced duty could not apply to clearances made before the notification was publicly available. Case-Laws Customs Thu, 20 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82051