https://www.taxtmi.com/caselaws?id=31343 The court upheld the validity of notifications issued by the Central Government to regulate the export of edible oil and exempt certain oils from customs duty, finding them in the public interest. The petitioner was denied exemption from customs duty as they filed the bill of entry before the exemption notification was issued. The court rejected the petitioner's claim of infringement of fundamental rights, emphasizing the government's regulatory authority. The principle of promissory estoppel was deemed inapplicable, and the petitioner's case was weakened by the lack of crucial material facts, leading to the dismissal of the writ petition. en-us Wed, 09 Apr 2008 00:00:00 +0530 Wed, 09 Feb 2011 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31343 The court upheld the validity of notifications issued by the Central Government to regulate the export of edible oil and exempt certain oils from customs duty, finding them in the public interest. The petitioner was denied exemption from customs duty as they filed the bill of entry before the exemption notification was issued. The court rejected the petitioner's claim of infringement of fundamental rights, emphasizing the government's regulatory authority. The principle of promissory estoppel was deemed inapplicable, and the petitioner's case was weakened by the lack of crucial material facts, leading to the dismissal of the writ petition. Case-Laws Customs Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31343