https://www.taxtmi.com/caselaws?id=42022 The court examined the validity of notifications allowing duty-free import of PVC under Section 25 of the Sea Customs Act, 1962. The Government justified the notifications as approved by Parliament, making them immune from challenge. Petitioners, who suffered losses when exemptions were withdrawn, invoked the doctrine of promissory estoppel. The court highlighted the importance of honoring governmental representations but held that since the notifications were approved by Parliament, relief based on estoppel was not granted. The court suggested the need for clarity in defining exemptions to uphold the doctrine effectively and granted leave to appeal to the Supreme Court. en-us Wed, 28 Jan 1987 00:00:00 +0530 Tue, 08 Jun 2010 16:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42022 The court examined the validity of notifications allowing duty-free import of PVC under Section 25 of the Sea Customs Act, 1962. The Government justified the notifications as approved by Parliament, making them immune from challenge. Petitioners, who suffered losses when exemptions were withdrawn, invoked the doctrine of promissory estoppel. The court highlighted the importance of honoring governmental representations but held that since the notifications were approved by Parliament, relief based on estoppel was not granted. The court suggested the need for clarity in defining exemptions to uphold the doctrine effectively and granted leave to appeal to the Supreme Court. Case-Laws Customs Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42022