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Issues:
Promissory estoppel, Exemption withdrawal, Government promises, Principles of law application, Relief denial. Analysis: The petitioners sought a Writ of Mandamus to prevent the respondents from implementing certain customs duty notifications affecting their import contracts. They argued that the government's promises, based on previous notifications, created a promissory estoppel preventing the government from withdrawing exemptions detrimental to the petitioners. The petitioners relied on legal principles like promissory estoppel to support their case. The court considered previous judgments emphasizing the binding nature of government promises and exemptions granted. The court discussed the doctrine of promissory estoppel and its application in cases where government actions contradict promises made to citizens. The court highlighted the importance of demonstrating actual harm or sufferance to warrant relief based on legal principles. Despite acknowledging the legal principles cited by the petitioners, the court found that the specific circumstances of the case did not warrant the application of those principles. Consequently, the court dismissed the writ petition, discharged the Rule, and vacated any interim orders, granting a two-week stay for the operation of the order.
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