1992 (8) TMI 179

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....spondents. [Order per: K.S. Venkataramani, Member (T)]. - The appellants herein filed on 3-1-1990 Bill of Entry for Ex-bond clearance of a consignment of Low Density Polyethylene Granules (LDPG) and the goods were duly assessed, duty paid thereon, and were cleared from customs on 5-1-1990. On the same day Notifications 1/90 and 2/90 dated 5-1-1990 were issued which had the effect of enhancin....

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....124 P 420 saying that if the state prescribes a mode of publication and if that mode is adopted, it cannot be said that there is no publication because it was not brought to the actual notice of the person affected. 2. Shri B.V. Desai, the learned Counsel for the appellants submitted that the matter stands settled by sound decisions of the High Courts and CEGAT that the notification will be eff....

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....sions made by both the sides it is seen that in this case the goods had been cleared out of customs charge on 5-1-1990 i.e. the very date on which the Notifications 1/90 and 2/90 were issued and the admitted position is that these notifications were made available for public sale only subsequently on 11-1-1990. In such a situation, the ratio of the decision of this Bench of the Tribunal cited (Sup....