https://www.taxtmi.com/caselaws?id=73432 The Tribunal upheld the enhanced duty rate imposed by Customs Notification No. 208/79 on imported viscose staple fiber, dismissing the appeal against the duty liability. The decision emphasized the legislative nature of the notification under the Customs Act 1962, rejecting the application of promissory estoppel. Relying on statutory provisions and legal precedents, the Tribunal determined that the duty rate effective at the time of filing the bill of entry should govern the assessment, leading to the enforcement of the higher duty rate specified in the amended notification. en-us Fri, 27 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 18:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73432 The Tribunal upheld the enhanced duty rate imposed by Customs Notification No. 208/79 on imported viscose staple fiber, dismissing the appeal against the duty liability. The decision emphasized the legislative nature of the notification under the Customs Act 1962, rejecting the application of promissory estoppel. Relying on statutory provisions and legal precedents, the Tribunal determined that the duty rate effective at the time of filing the bill of entry should govern the assessment, leading to the enforcement of the higher duty rate specified in the amended notification. Case-Laws Customs Fri, 27 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73432