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Issues: (i) Whether regulations framed under Section 157 of the Customs Act are statute; (ii) whether the doctrine of promissory estoppel can be invoked against such regulations.
Issue (i): Whether regulations framed under Section 157 of the Customs Act are statute.
Analysis: The regulations and the rules made under the Customs Act are both forms of delegated legislation. They are made by statutory authorities under powers conferred by the Act, are required to be published, may provide for fees and penalties, and operate within the legislative scheme. The fact that they are subordinate to the parent Act does not deprive them of statutory character.
Conclusion: Yes. The regulations framed under Section 157 of the Customs Act are statute.
Issue (ii): Whether the doctrine of promissory estoppel can be invoked against such regulations.
Analysis: Promissory estoppel cannot override a statutory provision or operate against subordinate legislation having statutory force in the field it validly covers. Since the impugned regulations are themselves statutory in character, the doctrine cannot be used to defeat them. The petitions also did not involve a premature withdrawal of a time-bound exemption of the kind where estoppel may arise on different facts.
Conclusion: No. The doctrine of promissory estoppel cannot be invoked against the regulations.
Final Conclusion: The petitions failed because the challenged regulations were held to be statutory and immune from promissory estoppel, and the imported goods were therefore assessable under the applicable customs regime.
Ratio Decidendi: Regulations validly framed under a statute and having the force of delegated legislation are statutory in character, and promissory estoppel cannot be invoked to defeat them.
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