Supreme Court of India

Shri Jee Sales Corporation and Another v. Union of India

Neutral citation

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.

Where later benches applied it

2022 M/s Hero Motocorp Ltd v. Union of India & Ors. relied on
2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc. relied on
2019 Union of India & Ors. v. M/s Unicorn Industries relied on
2016 M/s Manuelsons Hotels Private Limited v. State of Kerala & Others relied on
2023 Union of India & Ors. v. A. B. P. Pvt. Ltd. & Anr. referred to
2019 Municipal Corporation of Greater Mumbai (mcgm) v. Abhilash Lal & Ors. referred to
2015 Union of India & Ors. v. Mis. N.S. Rathnam & Sons referred to
2012 M/s. Dsr Steel (p) Ltd. v. State of Rajasthan & Ors. referred to

Of those, 4 relied on · 4 referred to

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