1997 (2) TMI 341 - AT - Customs

Summary

The appellant imported LDPE described as 'cable insulating compound' and cleared goods from warehouse after duty payment. Notification No. 234/89-Cus. enhanced duty rates, leading to a demand for differential duty. Tribunal rejected appellant's plea that the notification should not be effective from the date of issue. The goods were assessed provisionally, as evidenced by Bills of Entry, leading to rejection of appellant's appeal. Department's cross-objection was deemed not maintainable. Appeal was rejected.