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    <title>1986 (5) TMI 35 - HIGH COURT AT CALCUTTA</title>
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    <description>The Court ruled against the petitioners, allowing the respondents to collect unpaid Customs duty. It held that Customs duty notifications were legislative acts, not bound by promissory estoppel. The judgment emphasized the government&#039;s discretion to modify exemptions in the public interest, reinforcing that legislative powers could override estoppel principles.</description>
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    <pubDate>Fri, 02 May 1986 00:00:00 +0530</pubDate>
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      <description>The Court ruled against the petitioners, allowing the respondents to collect unpaid Customs duty. It held that Customs duty notifications were legislative acts, not bound by promissory estoppel. The judgment emphasized the government&#039;s discretion to modify exemptions in the public interest, reinforcing that legislative powers could override estoppel principles.</description>
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