https://www.taxtmi.com/caselaws?id=46792 The High Court held that the withdrawal of the customs duty exemption for the imported "AUTOCONER" machine was valid, as it was based on public interest considerations. The respondents' reliance on the doctrine of promissory estoppel was rejected, emphasizing that the government has the authority to modify or withdraw exemptions under the Customs Act. The court ruled in favor of the government, stating that the respondents were liable to pay customs duty on the imported goods. The appeal was allowed, the judgment of the Single Judge was set aside, and no costs were awarded. en-us Tue, 21 Dec 1999 00:00:00 +0530 Sat, 24 Jul 2010 09:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46792 The High Court held that the withdrawal of the customs duty exemption for the imported "AUTOCONER" machine was valid, as it was based on public interest considerations. The respondents' reliance on the doctrine of promissory estoppel was rejected, emphasizing that the government has the authority to modify or withdraw exemptions under the Customs Act. The court ruled in favor of the government, stating that the respondents were liable to pay customs duty on the imported goods. The appeal was allowed, the judgment of the Single Judge was set aside, and no costs were awarded. Case-Laws Customs Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46792