https://www.taxtmi.com/caselaws?id=112559 A legal plea on the applicable rate of duty under a customs notification can be raised at the appellate stage, and the demand must be recomputed by applying the correct effective notification rate. The Tribunal found that the denial of notification benefit on the ground that the plea had not been raised before the original authority was unsustainable. The impugned order was set aside and the matter remanded to the original authority for fresh determination of duty liability after hearing the appellant on the correct rate of duty. en-us Tue, 03 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112559 A legal plea on the applicable rate of duty under a customs notification can be raised at the appellate stage, and the demand must be recomputed by applying the correct effective notification rate. The Tribunal found that the denial of notification benefit on the ground that the plea had not been raised before the original authority was unsustainable. The impugned order was set aside and the matter remanded to the original authority for fresh determination of duty liability after hearing the appellant on the correct rate of duty. Case-Laws Customs Tue, 03 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112559