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TMI Blog1987 (7) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... lses imported had the benefit of total exemption from the customs duty. There has come a Customs Notification No. 40/87 bearing date 4-2-1987, which rescinded the earlier Customs Notification No. 129/76 and imposed a customs duty ad valorem 25% on pulses imported. The petitioners want to claim exemption for the pulses imported by them under the cover of Customs Notification No. 129/76 on the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. The body of the said communication reads as follows :- "Please refer to your D.O. Letter No. S. 22/87-TRU (CUS), dated 20th Feb. 87 addressed to Shri S.K. Ganguli, Assistant Manager (Tech.) of this Press regarding information of Printing of Notification No. 40/87-Customs dated 4-2-1987. G.S.R. No. 81 E was delivered to the Messenger on the same day i.e. 4-2-1987 for immediate use as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Rules, 1944 in Asta Tobacco Company v. Union of India [1984 (18) E.L.T. 152 (Madras)! and this is what has been observed there: "It would be a mockery of the rule to state that it would suffice the purpose of the notification if the notification is merely printed in the Official Gazette, without making the same available for circulation to the public or putting it on sale to the public. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nse, the concerned Gazette is made available to the public. The date of release of the publication is the decisive date to make the notification effective. Printing the Official Gazette and stacking them without releasing to the public would not amount to notification at all." If the above ratio is to be applied to the facts of the present cases, the petitioners could not be brought within the mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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