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1983 (2) TMI 304 - AT - CustomsExtract: .......hat survey, on principles analogous to doctrine of Estoppel. It is a well-recognised principle that there is no estoppel against a statute. The presence of an officer of Customs cannot by itself bind the Government for a liability which it is not expected to bear in terms of the clear provisions of the statute. In the result the appeal is rejected.
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