https://www.taxtmi.com/caselaws?id=43406 The court held that the demand for customs duty on imported Strawberry Pulp was invalid due to the petitioners fulfilling export obligations under the DEEC Scheme. The court found that the demand was barred by limitation and set aside the notice of demand issued by the Assistant Collector of Customs. The writ petition succeeded, quashing the demand notice dated 10-6-1985. The court also noted the application of promissory estoppel, preventing the petitioners from availing duty drawback benefits. en-us Wed, 21 Feb 1990 00:00:00 +0530 Thu, 17 Jun 2010 18:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43406 The court held that the demand for customs duty on imported Strawberry Pulp was invalid due to the petitioners fulfilling export obligations under the DEEC Scheme. The court found that the demand was barred by limitation and set aside the notice of demand issued by the Assistant Collector of Customs. The writ petition succeeded, quashing the demand notice dated 10-6-1985. The court also noted the application of promissory estoppel, preventing the petitioners from availing duty drawback benefits. Case-Laws Customs Wed, 21 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43406