https://www.taxtmi.com/caselaws?id=42181 Customs duty was held payable at the enhanced rate notified under the statutory scheme, because promissory estoppel cannot bar enforcement of a valid fiscal levy or override the relevant date for duty assessment. The imported goods were found, on shipping papers, origin documents and examination, to be galvanized corrugated sheets rather than cold formed sections, so they fell within the canalised entry and were not eligible for Open General Licence clearance. Freight, insurance, loading and handling charges were also held includible in assessable value for customs duty, and the customs assessment was sustained. en-us Mon, 21 Jan 1985 00:00:00 +0530 Wed, 09 Jun 2010 16:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42181 Customs duty was held payable at the enhanced rate notified under the statutory scheme, because promissory estoppel cannot bar enforcement of a valid fiscal levy or override the relevant date for duty assessment. The imported goods were found, on shipping papers, origin documents and examination, to be galvanized corrugated sheets rather than cold formed sections, so they fell within the canalised entry and were not eligible for Open General Licence clearance. Freight, insurance, loading and handling charges were also held includible in assessable value for customs duty, and the customs assessment was sustained. Case-Laws Customs Mon, 21 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42181