https://www.taxtmi.com/caselaws?id=43788 Regulations validly framed under the Customs Act are treated as delegated legislation with statutory force, even though they remain subordinate to the parent Act. On that basis, the doctrine of promissory estoppel cannot be used to defeat regulations that validly operate within the statutory scheme. The text also notes that estoppel is not available where no premature withdrawal of a time-bound exemption is involved. The stated result is that the challenged customs regulations prevailed and the imported goods remained assessable under the applicable customs regime. en-us Fri, 04 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 10:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43788 Regulations validly framed under the Customs Act are treated as delegated legislation with statutory force, even though they remain subordinate to the parent Act. On that basis, the doctrine of promissory estoppel cannot be used to defeat regulations that validly operate within the statutory scheme. The text also notes that estoppel is not available where no premature withdrawal of a time-bound exemption is involved. The stated result is that the challenged customs regulations prevailed and the imported goods remained assessable under the applicable customs regime. Case-Laws Customs Fri, 04 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43788