https://www.taxtmi.com/caselaws?id=43075 The High Court dismissed the Writ Petition on jurisdictional grounds and merits. The court held that the cause of action for challenging the customs duty levy did not arise in Karnataka. Additionally, the petitioner's claim for a refund based on promissory estoppel was rejected, emphasizing that the doctrine cannot compel the government to act against statutory provisions. The court concluded that it would be inequitable to require the government to maintain an exemption notification indefinitely for the benefit of contracts entered into during its validity. No costs were awarded. en-us Thu, 03 Jan 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43075 The High Court dismissed the Writ Petition on jurisdictional grounds and merits. The court held that the cause of action for challenging the customs duty levy did not arise in Karnataka. Additionally, the petitioner's claim for a refund based on promissory estoppel was rejected, emphasizing that the doctrine cannot compel the government to act against statutory provisions. The court concluded that it would be inequitable to require the government to maintain an exemption notification indefinitely for the benefit of contracts entered into during its validity. No costs were awarded. Case-Laws Customs Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43075