1998 (3) TMI 140

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....id] (PTA). After import the goods were warehoused in a Customs bonded ware-house. The appellant effected certain clearances in the month of October and paid Customs basic duty @ 100% and Auxiliary duty @ 40% and claimed exemption from payment of additional duty on the basis of the Notification No. 102/77-Cus., dated July 1, 1977 read with Notification No. 35/83-Cus., dated March 1, 1983. By Notifi....

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....ur letter No. GN/85/10 Misc, dated 8-10-1985 regarding the date of availability of Gazette of India Extra Ordinary Part II Section 3 sub-section (i), dated 30-9-1985 No. 439. I write to inform you that the above mentioned Gazette was made available for public sale on 1-11-1985 as per record of this Department." The Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to a....

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....company was liable to pay the differential duty on the notification dated September 30, 1985. 3.Shri Ramesh Singh, the learned Counsel appearing for the appellant-company, has submitted that in view of the letter dated January 2, 1986 from the Assistant Collector (Periodicals) stating that the Gazette was made available for public for sale on November 1, 1985, the effective date of the Notifica....

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....zette would not be enough. Unless the Gazette containing the notification is made available to the public, the notification cannot be said to have been duly published." 4.In view of the law laid down in the said decision, the Notification dated September 30, 1985 can be said to have been duly published when it is made known to the public. In the present case, the letter from the Assistant Colle....