SHRIJEE SALES CORPORATION & ANOTHER vs UNION OF INDIA

The Supreme Court held that the withdrawal of Notification No.66 under Section 25 of the Customs Act, 1962, which exempted polyvinyl chloride resins from customs duty, was valid despite the appellants' reliance on the earlier notification. The Court established that the government is not bound by its earlier assurances if the public interest necessitates a change in policy. The appeal was dismissed, affirming the High Court's decision that the appellants could not claim estoppel against the government in this context.