https://www.taxtmi.com/caselaws?id=72779 The Tribunal dismissed the appeals, upholding the validity of the superseding notification and rejecting the promissory estoppel argument. It clarified the distinction between basic Customs duty and additional duty, emphasizing duty liability uniformity under the Customs Tariff Act. The decision aligned with previous rulings, ensuring consistency in duty calculations based on clearance dates and reinforcing duty liability determination post-notification changes. en-us Mon, 15 Dec 1986 00:00:00 +0530 Wed, 25 May 2011 10:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72779 The Tribunal dismissed the appeals, upholding the validity of the superseding notification and rejecting the promissory estoppel argument. It clarified the distinction between basic Customs duty and additional duty, emphasizing duty liability uniformity under the Customs Tariff Act. The decision aligned with previous rulings, ensuring consistency in duty calculations based on clearance dates and reinforcing duty liability determination post-notification changes. Case-Laws Customs Mon, 15 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72779