https://www.taxtmi.com/caselaws?id=42470 For imported goods entered for home consumption, customs duty is determined by the rate in force on the date the bill of entry is presented under the Customs Act. An exemption notification issued under delegated power can be amended or withdrawn, and an importer has no enforceable right to insist on continued exemption merely because an earlier notification existed when orders were placed. The objections based on lack of notice, Article 14, and promissory estoppel were rejected because modification of an exemption does not create a binding promise to keep the concession alive. The amended exemption therefore applied, and duty was chargeable by reference to the statutory date. en-us Fri, 03 Apr 1987 00:00:00 +0530 Fri, 11 Jun 2010 14:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42470 For imported goods entered for home consumption, customs duty is determined by the rate in force on the date the bill of entry is presented under the Customs Act. An exemption notification issued under delegated power can be amended or withdrawn, and an importer has no enforceable right to insist on continued exemption merely because an earlier notification existed when orders were placed. The objections based on lack of notice, Article 14, and promissory estoppel were rejected because modification of an exemption does not create a binding promise to keep the concession alive. The amended exemption therefore applied, and duty was chargeable by reference to the statutory date. Case-Laws Customs Fri, 03 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42470