The petitioners imported pulses. Earlier there was a Customs Notification No. 129/76 - whereunder the pulses 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 There has come a Customs Notification No. 40/87 bearing date 4-2-1987, which rescinded the earlier Customs Notification No. 129/76 and imposed a customs dutyad valorem25% on pulses imported.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 following ground. Customs Notification No. 40/87 was printed, published and made available to the public only on 18-2-1987, and hence it became effective only on and from that date and the bills of entry with regard to the pulses imported by the petitioners having had been filed anterior to such printing, publication and circulation, Customs Notification No. 40/87 cannot be applied to the pulses imported by the petitioners and they must have the benefit of the total exemption under the earlier Customs Notification No. 129/76. There is a communication from the Government of India Press, New Delhi, dated 21-2-1987 addressed to the Assistant Director (TRU), Ministry of Finance, Departm