https://www.taxtmi.com/caselaws?id=188175 A claimed concession in reduced customs duty under the Bharatpur notification was not shown to be an enforceable term of sale, and the Court proceeded only on the assumption most favourable to the appellant. A successor State is bound by pre-existing contractual liabilities only where it has recognised them expressly or by necessary implication; here, Rajasthan did not recognise the alleged liability, and the later customs regime was treated as operating under a new legal basis. The Rajasthan customs ordinance superseded the earlier arrangement, no saving clause preserved the concession, and Article 306 did not create an independent entitlement to continue it. The alleged contractual right was therefore unenforceable. en-us Tue, 29 Mar 1966 00:00:00 +0530 Mon, 21 Nov 2016 12:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188175 A claimed concession in reduced customs duty under the Bharatpur notification was not shown to be an enforceable term of sale, and the Court proceeded only on the assumption most favourable to the appellant. A successor State is bound by pre-existing contractual liabilities only where it has recognised them expressly or by necessary implication; here, Rajasthan did not recognise the alleged liability, and the later customs regime was treated as operating under a new legal basis. The Rajasthan customs ordinance superseded the earlier arrangement, no saving clause preserved the concession, and Article 306 did not create an independent entitlement to continue it. The alleged contractual right was therefore unenforceable. Case-Laws Indian Laws Tue, 29 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188175