https://www.taxtmi.com/caselaws?id=42408 The Court dismissed the writ petition in a dispute over auxiliary duty on imported goods, emphasizing that duty rate is determined at the time of importation. The Court rejected the application of equitable estoppel, vacated interim orders, and allowed Customs Authority to encash the bank guarantee. Criticizing Customs Authority for delays, the Court directed completion of assessment proceedings within a specified timeline, highlighting the importance of timely action and adherence to legal procedures. en-us Tue, 09 Feb 1988 00:00:00 +0530 Fri, 11 Jun 2010 10:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42408 The Court dismissed the writ petition in a dispute over auxiliary duty on imported goods, emphasizing that duty rate is determined at the time of importation. The Court rejected the application of equitable estoppel, vacated interim orders, and allowed Customs Authority to encash the bank guarantee. Criticizing Customs Authority for delays, the Court directed completion of assessment proceedings within a specified timeline, highlighting the importance of timely action and adherence to legal procedures. Case-Laws Customs Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42408