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    <title>1991 (2) TMI 121 - HIGH COURT AT CALCUTTA</title>
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    <description>The court determined that the effective date of the Customs Act Notification was 18-2-1987 when it was made available to the public in the Official Gazette. As the petitioner submitted the Bill of Entry on 17-2-1987, they were not liable for duty under the Notification effective from the next day. The court allowed the writ application, making the Rule Nisi absolute without costs and ordering a one-week stay of operation from the judgment date.</description>
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    <pubDate>Wed, 13 Feb 1991 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=43001</link>
      <description>The court determined that the effective date of the Customs Act Notification was 18-2-1987 when it was made available to the public in the Official Gazette. As the petitioner submitted the Bill of Entry on 17-2-1987, they were not liable for duty under the Notification effective from the next day. The court allowed the writ application, making the Rule Nisi absolute without costs and ordering a one-week stay of operation from the judgment date.</description>
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