Department's Claim for Additional Duty Unlawful as Notification Issued Post Office Hours on Filing Day.

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Full Text of the Document

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....Effective date and time of effective Rate of Duty - bill of entry was filed filed on 03.08.2001 - notification was sent for publication after the normal office hours, i.e., much after 5 p.m. on 03.08.2001 - it was not justified and lawful on the part of the Department to claim the differential amount of duty on the basis of said notification - SC....