https://www.taxtmi.com/caselaws?id=41387 The court dismissed the petitions, ruling that promissory estoppel cannot be invoked against legislative actions, the notification of 16-10-1980 was issued in public interest and not subject to judicial scrutiny, and the rate of duty is determined by specific dates under Section 15 of the Customs Act, not the date of the ship's entry into territorial waters. The court vacated interim orders allowing duty-free imports and directed recovery of duties. Costs awarded to the Union of India were partly allocated to a legal aid society. en-us Wed, 11 May 1983 00:00:00 +0530 Wed, 02 Jun 2010 16:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41387 The court dismissed the petitions, ruling that promissory estoppel cannot be invoked against legislative actions, the notification of 16-10-1980 was issued in public interest and not subject to judicial scrutiny, and the rate of duty is determined by specific dates under Section 15 of the Customs Act, not the date of the ship's entry into territorial waters. The court vacated interim orders allowing duty-free imports and directed recovery of duties. Costs awarded to the Union of India were partly allocated to a legal aid society. Case-Laws Customs Wed, 11 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41387