https://www.taxtmi.com/caselaws?id=166843 Delay in filing the appeal and deficiency in court fee were condoned because the appellant had acted under a bona fide belief that the matter was correctly filed as a revision petition, and the excess fee was ordered refunded after verification. On the import issue, microcrystalline wax was held to fall within Appendix 9 Item 12 of the AM 1979-80 Import Policy, so it was outside Open General Licence and required a licence; the plea of promissory estoppel failed because there can be no estoppel against statute. The penalty was reduced as excessive in light of the appellant's status as an actual user, with refund of the excess amount. en-us Sat, 31 Dec 1983 00:00:00 +0530 Sat, 08 Nov 2014 12:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166843 Delay in filing the appeal and deficiency in court fee were condoned because the appellant had acted under a bona fide belief that the matter was correctly filed as a revision petition, and the excess fee was ordered refunded after verification. On the import issue, microcrystalline wax was held to fall within Appendix 9 Item 12 of the AM 1979-80 Import Policy, so it was outside Open General Licence and required a licence; the plea of promissory estoppel failed because there can be no estoppel against statute. The penalty was reduced as excessive in light of the appellant's status as an actual user, with refund of the excess amount. Case-Laws Customs Sat, 31 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166843