https://www.taxtmi.com/caselaws?id=42558 Promissory estoppel may operate against the Government, but only where the facts establish a clear promise, reliance, and resulting prejudice. In this Calcutta HC note on customs exemptions, the petitioners said earlier notifications induced them to enter import contracts and that enforcement of later notifications should be restrained by writ. The Court found the required factual foundation was not satisfactorily shown, particularly the prejudice or sufferance needed to invoke the doctrine. The equitable principle was therefore held inapplicable on the materials presented, and writ relief on that basis was unavailable. en-us Fri, 21 Jul 1989 00:00:00 +0530 Fri, 11 Jun 2010 18:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42558 Promissory estoppel may operate against the Government, but only where the facts establish a clear promise, reliance, and resulting prejudice. In this Calcutta HC note on customs exemptions, the petitioners said earlier notifications induced them to enter import contracts and that enforcement of later notifications should be restrained by writ. The Court found the required factual foundation was not satisfactorily shown, particularly the prejudice or sufferance needed to invoke the doctrine. The equitable principle was therefore held inapplicable on the materials presented, and writ relief on that basis was unavailable. Case-Laws Customs Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42558