JUDGMENT : 1. These appeals are directed against the judgment of the Bombay High Court whereby the Division Bench of the High Court has affirmed the decision of the learned single Judge allowing the writ petitions filed by the respondents. In the said writ petitions the Respondent No. 1 assailed the validity of Notification dated October 30, 1979 issued under Section 25(1) of the Customs Act amending the earlier Notification dated January 5, 1979 granting exemption on certain types of materials imported into India which Notification was in force up to December 31, 1979. In the impugned judgment the High Court has invoked the doctrine of promissory estoppel. The said view of the High Court is not in consonance with the law laid down by this Court in Kasinka Trading & Anr. v. Union of India & Anr. 1994 (74) E.L.T. 782 : 1995 (1) SCC 274 and Shrijee Sales Corporation v. Union of India - 1997 (89) E.L.T. 452 , wherein this Court has laid down that the principle of promissory estoppel has no application in respect of notifications issued under Section 25 of the Customs Act regarding withdrawal of the exemption. For the reasons given in those judgments, the appeals are allowed, the impugned judgment of the High Court is set aside and the writ petitions filed by the respondents are dismissed. No order as to costs.