https://www.taxtmi.com/caselaws?id=41769 The Court held that the customs duty rate applicable is the one in force at the date of clearance from the bonded warehouse, not the date of entry into Indian territorial waters. The doctrine of promissory estoppel did not apply to customs notifications, and the government had the authority to modify or rescind them in public interest. The notification dated March 30, 1981, was deemed effective upon publication in the official gazette, and it was not issued retrospectively. The Court dismissed all petitioner contentions, upholding the validity of the March 30, 1981 notification and ruling in favor of the respondents to collect the enhanced customs duty. en-us Mon, 22 Sep 1986 00:00:00 +0530 Mon, 07 Jun 2010 10:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41769 The Court held that the customs duty rate applicable is the one in force at the date of clearance from the bonded warehouse, not the date of entry into Indian territorial waters. The doctrine of promissory estoppel did not apply to customs notifications, and the government had the authority to modify or rescind them in public interest. The notification dated March 30, 1981, was deemed effective upon publication in the official gazette, and it was not issued retrospectively. The Court dismissed all petitioner contentions, upholding the validity of the March 30, 1981 notification and ruling in favor of the respondents to collect the enhanced customs duty. Case-Laws Customs Mon, 22 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41769