TaxTMI 
TaxTMI 
1994 (3) TMI 96
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....ture of penultimate drug intermediates or drugs will be exempted from payment of customs duty levied thereon in accordance with the rates set out in the notification. One of the items set out in the Table annexed to the notification is Tioc (Crude Ertyromycin/Erythromycin Thocynate). The petitioners sought benefit of the exemption notification and the goods were cleared after the custom authorities assessed the bills of entries. 2. Subsequently, the Assistant Collector of Customs, Air Cargo Complex realised that the duty was less charged as the benefit of the exemption notification dated March 6, 1979 was not available to the import effected after August 10, 1984. On August 10, 1984, the Government of India had published notification in ex....
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.... is now settled by decision of this Bench that the notification comes into effect as soon as the same is published in the official/Government Gazette. It is entirely unnecessary that the fact of publication of the notification should be made known to every importer. Once the notification is published in the Government Gazette, then every person is expected to know of the same. The grievance of Shri Mehta that the effect of notification dated August 10, 1984 was not known to the petitioner is therefore required to be turned down. 4. The second contention urged by Shri Mehta is that the notification dated August 10, 1984 was issued by Government of India in exercise of powers conferred under Section 25 of the Customs Act and sets out that th....