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1985 (11) TMI 129 - AT - Income TaxExtract: ....... In the result our conclusion is that the plea of promissory estoppel is of no avail to the appellants in the present case. Additional duty of customs was correctly levied by the Customs authorities in the light of the notifications as in force at the relevant time. We accordingly confirm the order of the Appellate Collector and reject this appeal.
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