BERLIA CHEMICALS AND TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) The only question that arises in this appeal is : Is the plea of promissory estoppel available to a party aggrieved when a notification issued under statutory powers granting exemption from a duty or tax for a stated period is superseded during that period ? The question has been decided in favour of the appellant by our Judgment dated 31st July, 1987 in O. O. C. J. Appeal No. 960 of 1983, Bharat Commerce & Industries Ltd., v. Union of India & Others [1987 (32) E. L. T. 40 (Bom.)]

(2.) In the case of Bharat Commerce & Industries Ltd., as here, he respondents had not contended before the learned single Judge that the plea of promissory estoppel, even if available, should not be sustained having regard to the equities. In that appeal, however, on leave being given by the court an affidavit in support of he contention was filed and the question was considered. In the present appeal, although the respondents had sought an adjournment to put in such affidavit, no affidavit has been filed and the question has, therefore, not arisen for consideration.

(3.) In the circumstances, the appeal is allowed. The respondents shall levy customs duty on the PVC resin which arrived at the Port of Bombay on or before 31st March, 1981 at the rate prescribed in the notification dated 15th March, 1979. The respondents shall refund to the appellants excess duty, if any, collected from them upon the said imports within 8 weeks from today.