https://www.taxtmi.com/caselaws?id=41857 Customs duty exemption under notifications issued under Section 25(1) of the Customs Act was unavailable where the notifications had been withdrawn before the imported stainless steel ingots and billets arrived at Bombay. Liability to customs duty and additional duty arose on the date of arrival, and the goods reached port after the exemption had ceased to operate. Promissory estoppel could not be invoked to preserve a benefit that was no longer in force when duty became payable, so the levy of customs duty and additional duty was upheld. en-us Sun, 20 Jul 1986 00:00:00 +0530 Mon, 07 Jun 2010 14:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41857 Customs duty exemption under notifications issued under Section 25(1) of the Customs Act was unavailable where the notifications had been withdrawn before the imported stainless steel ingots and billets arrived at Bombay. Liability to customs duty and additional duty arose on the date of arrival, and the goods reached port after the exemption had ceased to operate. Promissory estoppel could not be invoked to preserve a benefit that was no longer in force when duty became payable, so the levy of customs duty and additional duty was upheld. Case-Laws Customs Sun, 20 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41857