https://www.taxtmi.com/caselaws?id=43440 The court dismissed the petition challenging the constitutionality of certain customs and excise provisions, including the exclusion of charges from the assessable value for countervailing duty. The core issue revolved around the doctrine of promissory estoppel concerning the withdrawal of an exemption notification on duty rates. The court held that promissory estoppel did not apply as the exemption did not specify a period, and the withdrawal was a legislative action. The petition was dismissed, and the respondents were directed to calculate and adjust the petitioners' liability accordingly. en-us Fri, 25 Sep 1992 00:00:00 +0530 Fri, 18 Jun 2010 10:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43440 The court dismissed the petition challenging the constitutionality of certain customs and excise provisions, including the exclusion of charges from the assessable value for countervailing duty. The core issue revolved around the doctrine of promissory estoppel concerning the withdrawal of an exemption notification on duty rates. The court held that promissory estoppel did not apply as the exemption did not specify a period, and the withdrawal was a legislative action. The petition was dismissed, and the respondents were directed to calculate and adjust the petitioners' liability accordingly. Case-Laws Customs Fri, 25 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43440