https://www.taxtmi.com/caselaws?id=43338 The court held that the principle of promissory estoppel applies against the Government in its executive functions. As a result, the Government was bound by earlier notifications providing for lower duty rates for goods imported before a new notification introducing higher duty rates. Additionally, goods cleared for home consumption before the new notification were not subject to the higher duty rate. The court quashed the demands for higher duties, directing a refund to the petitioners and granting relief from the increased duty demands. en-us Fri, 06 Mar 1992 00:00:00 +0530 Thu, 17 Jun 2010 13:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43338 The court held that the principle of promissory estoppel applies against the Government in its executive functions. As a result, the Government was bound by earlier notifications providing for lower duty rates for goods imported before a new notification introducing higher duty rates. Additionally, goods cleared for home consumption before the new notification were not subject to the higher duty rate. The court quashed the demands for higher duties, directing a refund to the petitioners and granting relief from the increased duty demands. Case-Laws Customs Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43338