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2009 (8) TMI 421 - HIGH COURT OF BOMBAYExemption- withdrawal of exemption- Notification No. 208/88-Cus., dated 29th June 1988 and No. 159/88-Cus., dated 13th May 1988 - Whether the petitioner is entitled to the benefit of exemption notification issued under Section 25 of the Customs Act, 1962 bearing Notification No. 208/88-Cus., dated 29th June 1988 and No. 159/88-Cus., dated 13th May 1988 in respect of a consignment which arrived in the Port of Bombay after rescinding of the notifications?” Held that- The Supreme Court has held that the exemption notification can be withdrawn in the public interest and in such an event, the principle of promissory estoppel would not apply to the action of withdrawal. We are satisfied that the withdrawal of the notifications was in the public interest and consequently the petition must fail, thus, there is no merit in the petition which is hereby dismissed. Rule discharged with no order as to costs.
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