Promissory estoppel against supersession of an exemption notification upheld, with duty limited to the notified rate and excess refunded.

Promissory estoppel was discussed as a response to supersession of a statutory exemption notification granting duty relief for a stated period. The note records that the High Court had already decided the issue in favour of the appellants in an earlier decision, and that no affidavit had been filed to raise the separate equity-based objection that estoppel should be denied. On that basis, the appellants were treated as entitled to duty at the rate in the 15 March 1979 notification, with excess duty refundable.

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Issues: Whether promissory estoppel was available to a party aggrieved by supersession of a notification issued under statutory powers granting exemption from duty for a stated period.

Analysis: The question had already been decided in favour of the appellants in an earlier decision of the same Court. No affidavit had been filed in the present appeal to raise the additional question whether, even if promissory estoppel was otherwise available, it should be denied on grounds of equity. That issue therefore did not arise for consideration in this appeal.

Conclusion: The plea of promissory estoppel was available to the appellants and the appeal was allowed. Customs duty was directed to be levied at the rate prescribed in the notification dated 15 March 1979, and excess duty was ordered to be refunded.

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