9911796707
TMI Blog1989 (2) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... r import and export for a certain period, of specified commodities being the produce and or manufacture of either India an Bangladesh upto an overall monetary ceiling indicated against the commodities for the purpose of import and export between the two countries. Under various terms and conditions the arrangement had been arrived at the said trade agreement, namely bilateral trade agreement came to be known as "Trade Against Limited Payment, Arrangements", commonly known as L.P.A. arrangement. Such arrangement initially was in force and/or in effect on and from 28th March, 1972 to 27th March, 1973. Subsequently the operative period of the said bilateral trade agreement was extended from time to time. The writ petitioner, the appellant here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifications which withdrew the exemption granted in respect of import of Kapok from Bangladesh. On the contrary, only the petitioner prayed for an order directing the respondent authorities not to enforce the imposition of duty which had already been done. 3. Mr. Gopal Chakravorty, the learned lawyer on behalf of the appellant, contended that by way of correspondence the notification already in existence could not be amended to the detriment of the writ petitioner who had been exempted from payment of the necessary duties for importation of Kapok from Bangladesh. We failed to appreciate this submission of Mr. Chakravorty inasmuch as it is not by any letter that imposition of any duty has been made but it is only by way of clarification was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate, the respondents are estopped from contending otherwise and the principles of estoppel and the laws analogous thereto should be applied in the instant case debarring the respondent authorities from imposing the duty. We are unable to accept this contention of Mr. Chakravorty inasmuch as there could not be an estoppel in the exercise of the sovereign power and/or against a statute/or valid notification issued that order. 4. Last of all Mr. Chakraborty submitted that this introduction of BTPA was against the principles of natural justice inasmuch as when goods imported from Pakistan is entitled to exemption then why should not the goods imported from Bangladesh get the similar exemption. We are, with due respect to Mr. Chakravo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
