https://www.taxtmi.com/caselaws?id=42294 The Court concluded that the demand for additional duty and auxiliary duty by Customs authorities was legal as it was not exempted by the relevant notification. Regarding the applicability of promissory estoppel to changes in Customs duty rates, the Court held that the principle did not apply as there was no promise or representation made regarding the stability of duty rates. The Court dismissed the application, directing the bank to deposit the required amount and ordering the petitioner to pay interest, costs, and denying the requested stay. en-us Tue, 07 Jun 1988 00:00:00 +0530 Thu, 10 Jun 2010 12:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42294 The Court concluded that the demand for additional duty and auxiliary duty by Customs authorities was legal as it was not exempted by the relevant notification. Regarding the applicability of promissory estoppel to changes in Customs duty rates, the Court held that the principle did not apply as there was no promise or representation made regarding the stability of duty rates. The Court dismissed the application, directing the bank to deposit the required amount and ordering the petitioner to pay interest, costs, and denying the requested stay. Case-Laws Customs Tue, 07 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42294