Supreme Court of India

Shri Jee Sales Corporation and Another v. Union of India

Neutral citation
Reported as [1996] SUPP. 10 S.C.R. 888
Bench A.M. Ahmadi J.
Decided 20 December 1996

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

8 Supreme Court benches have cited this judgment.

From the headnote

I I Customs Act, 1962: Section 25(1)/Customs Tariff Act, 1975: Chapter 39, First Schedule-Import of Polyvinyl Chloride resins-Levy of Customs duty exempted vide Notification 661 upto 31.3.1981-Subsequent Notification withdrawing exemption from payment of Customs duty issued on 16.10.1980-Wliether principle of promissory estoppel applicable against the Government-Held, applicable only if there is no supervening public inter­ est-But Court must satisfy itself that such public interest exists. The Government vide Notification No. 66 Cus. dated 15.3.1979 .S.R. gave exemption to imports of

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