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TMI Blog2000 (6) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... mporting capital goods by Companies with a licence issued under EPCG (Export Promotion Capital Goods) Scheme at a concessional rate of customs duty subject to fulfilment of certain conditions. The petitioner acting on the policy imported capital goods after obtaining a licence under the scheme at a concessional rate of 25% of CIF value subject to an undertaking of export obligation to be fulfilled by the petitioner to the extent of 3 times the CIF value within a period of four years. Petitioner placed purchase orders in terms of the policy for procuring the capital goods to be used exclusively for fulfilling the export obligation in April 1992. The Government permitted the petitioner to import the goods. The said licence was given in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner claiming the benefit in terms of the policy. The learned Single Judge also ruled that the principle of promissory estoppel would also apply to the facts of this case. 5.The Union of India and two others had now filed this appeal questioning the correctness of the order of the learned Judge. Mr. Ashok Harnahalli, learned Senior Counsel for the appellant questioned the order on the ground that in the absence of a concession notification under Section 25, the respondents/writ petitioner is not entitled for any concession whatsoever. On the said basis he attacked the order by relying on several authorities in support of his case. The counsel for the respondent supported the order. 6.The admitted facts reveal that the Govt. of India iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase on hand. The authorities in the circumstances have acted against the said policy of the Union of India in demanding the differential duty particularly when they themselves have acted on the policy by issuing a notification under the Act. 8.Mr. Ashok Harnahalli, learned Senior Counsel, however, vehemently contends before us that the concessional duty is not available prior to the issuing of the notification. According to him Sec. 15 provides for concessional rate of duty being made available to an importer and in the absence of concessional notification no concession can be shown in his argument. For this purpose he relies on a judgment of the Supreme Court in the case of Sheshank Sea Foods Pvt. Ltd v. Union of India, reported in 1996 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase on hand the respondent did not in any way assert or contend that the petitioner has committed any breach of condition of exemption notification issued in the month of December, 1992. Therefore, the present case is also clearly distinguishable on facts. The third case reported in AIR 1995 SC 874 is also distinguishable on facts. In the said case an exemption notification was withdrawn and the said withdrawal of the notification was challenged before Supreme Court and the Supreme Court considered the impact of withdrawal of time-bound exemption notification u/s 35A of the Act. In the case on hand the notification was issued in continuation of the policy of the government. Therefore, this case is also clearly distinguishable on facts. 9.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the facts of these cases was, no more than ministerial act which remain to be performed, cannot be made basis for regulate the promise made to milk purchasers". The court further ruled in para 15 as under :- In law, the doctrine of promissory estoppel represents a"15. principle of equity evolved by the Courts to prevent injustice. The correct principle underlying the doctrine of promissory estoppel is that where one party has be his words or conduct made to the other a clear and unequivocal promise which is intended to create legal relation or affect a legal relationship to arise in future, knowing or intending that it would be acted upon by the other party to whom the promise is made and it is, in fact, so acted upon by the other p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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