https://www.taxtmi.com/caselaws?id=91985 A customs notification enhancing duty was treated as effective from its date of issue, so clearance made after that date could not escape the higher rate. Documentary entries on the Bills of Entry, including the provisional bond number and provisional clearance stamp, were taken as proof that the imports had been provisionally assessed, making a demand for differential duty sustainable. On those facts, the appeal failed on merits, and the departmental cross-objection was held not maintainable. en-us Thu, 20 Feb 1997 00:00:00 +0530 Sat, 22 Oct 2011 13:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91985 A customs notification enhancing duty was treated as effective from its date of issue, so clearance made after that date could not escape the higher rate. Documentary entries on the Bills of Entry, including the provisional bond number and provisional clearance stamp, were taken as proof that the imports had been provisionally assessed, making a demand for differential duty sustainable. On those facts, the appeal failed on merits, and the departmental cross-objection was held not maintainable. Case-Laws Customs Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91985