1999 (10) TMI 67

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....aimed the benefit of an exemption notification in respect of refractory blocks of special shape imported by them. The said notification gave such exemption to refractory bricks and there was a trade notice issued by the Bombay Customs House for the information and guidance of importers, clearance agents and all others concerned that refractory blocks of special shape were covered by the expression....

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.... trade notice issued by one Customs House must bind all Customs authorities and, if it is erroneous, it should be withdrawn or amended, which in the instant case, admittedly, has not been done. 4. The civil appeal is allowed. The order under appeal is set aside. 5. Payment having been made by the appellants in pursuance of the order under challenge, they shall now be entitled to a refund the....