9911796707
TMI Blog1983 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Duty and Countervailing Duty. The Government of India, in exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, exempted viscose staple fibre and viscose tow from so much of that portion of the additional duty (countervailing duty) as is in the excess of Rs. 1.32 per kg. The notification recites that it will remain in force up to and inclusive of December 31, 1979. The Government of India issued Notification No. 208 of 1979 on October 30, 1979 amending the Notification dated January 5, 1979 and providing that the exemption of additional duty is in excess of duty of Rs. 2.37 per kg. instead of Rs. 1.32 per kg. The period of Notification was extended from December 31, 1979 to December 31, 1980. 3. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the change contained in the Notification dated October 30, 1979. The learned Counsel urged that the doctrine of promissory estoppel would be attracted to the facts of the case and the respondents should be prevented from giving effect to the Notification dated October 30, 1979 till December 31, 1979. It is not possible to accept the submission of the learned Counsel. The doctrine of promissory estoppel has no application to the legislative exercise of the powers by the Central Government under sub-section (1) of Section 25 of the Customs Act. Shri Dalal, learned Counsel appearing on behalf of the respondents, relied upon the decision of the Division Bench of the Delhi High Court in the case of Jain Shudh Vanaspati Ltd. and Another v. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1.32 per kg. and the amended rate could be levied only in respect of the import from January 1, 1980 onwards. It is impossible to accept the submission of the learned Counsel. The power to grant exemption flows from the provisions under sub-section (1) of Section 25 of the Customs Act and the power to grant exemption includes the power to withdraw the same at any stage. Shri Joshi did not dispute that the Government could have rescinded the exemption Notification at any stage prior to December 31, 1979 but urged that as the operation of the exemption Notification was extended up to December 31, 1980, it is not open for the Government to amend the rate of duty and the amended rate can be made applicable only prospectively. There is no me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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