Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

EPCG scheme - breach of principles of promissory estoppel - ...

Customs

April 23, 2022

EPCG scheme - breach of principles of promissory estoppel - Constitutional Validity of circular dated 4.1.2019 - Having granted the EPCG licenses to the writ applicants on the basis of their disclosure that the capital goods will be used in distribution of electricity, the writ applicants cannot now be put to prejudice for the past transactions by issuing retrospective circular. Such retrospective circular, apart from being legally fallacious as held herein before, is also manifestly arbitrary and violative of Articles 14 and 19(1) (g) resply of the Constitution in so far as it operates retrospectively. - HC

View Source

 


 

You may also like:

  1. Principle of promissory estoppel - Levy of penalty - Amendment in the exemption scheme - Tribunal was wholly justified in invoking the doctrine of principle of...

  2. Doctrine of Promissory Estoppel - EPCG Scheme - The Doctrine of Promissory Estoppel is not applicable in the facts and circumstances of this case because the appellant...

  3. Constitutional validity of 35AC(7) - approval to the appellant's hospital project for a period of three financial years but due to amendment benefit not available for...

  4. Exemption from VAT on milk powder and the vitaminised infant milk foods - Public interest - Doctrine of promissory estoppel - this is not a case where such principle...

  5. Withdrawal of exemption - principle or doctrine of promissory estoppel - Indian Mouth Freshner - Pan Masala - unit in Sikkim - petitioner to continue with the exemption...

  6. Withdrawal of exemption and modification into refund scheme is against the principal of promissory estoppel– Full Excise exemption to J&K units restored

  7. Onetime condonation under the EPCG Scheme — Extension till 30.09.2019

  8. Onetime condonation under the EPCG Scheme – Extension till 30.09.2018 - Public Notice

  9. Conversion of Shipping Bills from Drawback and EPCG Scheme to EPCG Drawback and DEEC Scheme - examination by the Central Excise Officer cannot substitute for examination...

  10. Export Promotion Capital Goods Scheme (EPCG Scheme) - authority calls upon the petitioner to produce various export documents to establish the discharge of export...

  11. Continuation of area Based Exemption under GST regime as granted under central excise - doctrine of promissory estoppel - The plea of promissory estoppel cannot be...

  12. Doctrine of Promissory Estoppel - withdrawal of exemption - the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger...

  13. 100% EOU - cement plant with units both in India and Bangladesh - doctrine of promissory estoppel - learned single Judge has rightly applied doctrine of promissory...

  14. Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had...

  15. Scope and validity of policy circular - EPCG Authorisation - The impugned policy circular dated 29.03.2019 is therefore, beyond the jurisdiction of respondent no. 3 as...

 

Quick Updates:Latest Updates