https://www.taxtmi.com/caselaws?id=43779 The court upheld the Assistant Collector's decision on short levy notices, emphasizing the importance of publication of notifications for all concerned parties. It dismissed the petitioners' claims of exemption withdrawal not being in the public interest and ruled that lack of awareness by importers does not invalidate the notification. The court also noted discrepancies in the timing of import and filing of bills of entries, ultimately dismissing the petitioners' argument and allowing the enforcement of a bank guarantee to recover the short levied amount with interest. en-us Fri, 25 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 10:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43779 The court upheld the Assistant Collector's decision on short levy notices, emphasizing the importance of publication of notifications for all concerned parties. It dismissed the petitioners' claims of exemption withdrawal not being in the public interest and ruled that lack of awareness by importers does not invalidate the notification. The court also noted discrepancies in the timing of import and filing of bills of entries, ultimately dismissing the petitioners' argument and allowing the enforcement of a bank guarantee to recover the short levied amount with interest. Case-Laws Customs Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43779