https://www.taxtmi.com/caselaws?id=46344 Customs exemption notifications issued under Section 25(1) of the Customs Act, 1962 in public interest were treated as exercises of sovereign and legislative power. A prior Full Bench ruling was applied to hold that withdrawal or amendment of such exemptions during their currency could not be challenged on promissory estoppel, and that withdrawal of customs duty exemption did not violate Article 19(1)(g). The challenge to the later customs notification therefore failed, and the relief sought by the petitioners was rejected. en-us Fri, 01 Mar 2002 00:00:00 +0530 Sat, 17 Jul 2010 12:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46344 Customs exemption notifications issued under Section 25(1) of the Customs Act, 1962 in public interest were treated as exercises of sovereign and legislative power. A prior Full Bench ruling was applied to hold that withdrawal or amendment of such exemptions during their currency could not be challenged on promissory estoppel, and that withdrawal of customs duty exemption did not violate Article 19(1)(g). The challenge to the later customs notification therefore failed, and the relief sought by the petitioners was rejected. Case-Laws Customs Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46344