9911796707
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Issues:
Challenge to Notifications on duty of custom and countervailing duty, Promissory Estoppel, Prejudice towards rights, Government's right to issue notifications, Undue enrichment, Bank guarantee enforcement. Analysis: The judgment pertains to a Rule issued challenging Notifications on duty of custom and countervailing duty on imported Viscose Staple Fibre. The petitioners claimed that the Government's representations in earlier Notifications created a promissory estoppel, leading them to act to their detriment by entering into import contracts. The counsel for petitioners argued that subsequent notifications cannot be enforced due to promissory estoppel principles. The Court noted that for promissory estoppel to apply, petitioners must demonstrate prejudice to their rights beyond doubt. It emphasized that challenging a notification without proving detrimental impact from reliance on a promise is not permissible. The Court highlighted the Government's right to issue notifications to formulate policy and stated that petitioners must show no undue enrichment from seeking relief. The Court concluded that the petitioners failed to prove prejudice as alleged and dismissed the writ petition. The Rule was discharged, and interim orders were vacated. The respondents were permitted to enforce the bank guarantee to recover dues lawfully. No costs were awarded. The judgment underscores the importance of proving prejudice for promissory estoppel claims and the Government's authority to issue notifications in revenue matters. It clarifies that challenging a notification requires demonstrating adverse effects from reliance on promises, and undue enrichment is not permissible. The decision affirms the need for petitioners to establish actual harm to their rights to succeed in claims against governmental actions.
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