https://www.taxtmi.com/caselaws?id=42581 A fiscal notification rescinding a customs exemption becomes operative only when it is effectively published and made available to the public, not merely on the date it is printed or bears on its face. Since the later notification was made public after the bills of entry had already been filed, the imports remained governed by the earlier exemption notification. The court therefore held that the later notification did not apply to the petitioners' consignments, and the exemption benefit under the earlier notification was available. en-us Fri, 03 Jul 1987 00:00:00 +0530 Sat, 12 Jun 2010 10:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42581 A fiscal notification rescinding a customs exemption becomes operative only when it is effectively published and made available to the public, not merely on the date it is printed or bears on its face. Since the later notification was made public after the bills of entry had already been filed, the imports remained governed by the earlier exemption notification. The court therefore held that the later notification did not apply to the petitioners' consignments, and the exemption benefit under the earlier notification was available. Case-Laws Customs Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42581