Court Rules Importer Can Only Claim Customs Duty Exemption Based on Notification in Effect at Filing Time.

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....Refund of duty paid under protest - Doctrine of promissory estoppel - the Bill of Entry was admittedly filed by the respondent only on 1.5.2008. - importer can then lay claim for exemption from customs duty on the basis of a customs notification, issued under the Customs Act, which was in force on 1.5.2008. - No benefit based on subsequent notification.....