https://www.taxtmi.com/caselaws?id=42510 The Court upheld the duty imposition under the Balance Trade of Payment Arrangement (BTPA) system, rejecting the appellant's claim for exemption from Customs Duty under the previous Trade Against Limited Payment Arrangements (LPA) agreement. It emphasized that the termination of the LPA system ended the exemption and dismissed the argument of estoppel. The Court also ruled that the introduction of BTPA did not violate principles of natural justice and declined to extend jurisdiction under Article 226 of the Constitution, as an appeal was pending before the appellate authority. The appeal was dismissed, with no costs awarded, and Justice Mahitosh Majumdar concurred with the decision. en-us Wed, 22 Feb 1989 00:00:00 +0530 Fri, 11 Jun 2010 16:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42510 The Court upheld the duty imposition under the Balance Trade of Payment Arrangement (BTPA) system, rejecting the appellant's claim for exemption from Customs Duty under the previous Trade Against Limited Payment Arrangements (LPA) agreement. It emphasized that the termination of the LPA system ended the exemption and dismissed the argument of estoppel. The Court also ruled that the introduction of BTPA did not violate principles of natural justice and declined to extend jurisdiction under Article 226 of the Constitution, as an appeal was pending before the appellate authority. The appeal was dismissed, with no costs awarded, and Justice Mahitosh Majumdar concurred with the decision. Case-Laws Customs Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42510