https://www.taxtmi.com/caselaws?id=43134 Import duty on dates was assessed by reference to the notification in force when the bill of entry was filed, and the rescission of the earlier tariff-value notification could not retrospectively deprive the importer of that benefit. On the stated facts, the rescinding notification had not been timely brought to the importers' notice, so duty liability remained governed by the notification dated 30 July 1982. The reassessment was therefore not sustainable, and the importer was held entitled to the benefit of the earlier notification on the relevant date. en-us Fri, 11 Oct 1991 00:00:00 +0530 Wed, 16 Jun 2010 12:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43134 Import duty on dates was assessed by reference to the notification in force when the bill of entry was filed, and the rescission of the earlier tariff-value notification could not retrospectively deprive the importer of that benefit. On the stated facts, the rescinding notification had not been timely brought to the importers' notice, so duty liability remained governed by the notification dated 30 July 1982. The reassessment was therefore not sustainable, and the importer was held entitled to the benefit of the earlier notification on the relevant date. Case-Laws Customs Fri, 11 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43134