3. In these three Civil Appeals, this Court has been called upon to decide whether principle of estoppel and acquiescence will prevail over statutory service rules prescribing the procedure for promotion of Class­IV employees to Class­III working in the Banaras Hindu University…..

31. Further in the case of Tata Chemicals Ltd. vs.  Commissioner   of   Customs   (preventive), Jamnagar, 2015 (11) SCC 628, it has been laid down that there can be no estoppel against law. If the law requires something to be done in a particular manner, then it must be done in that manner, and if it is not done in that manner, then it would have no existence in the eye of the law. Paragraph 18 of the said judgment is reproduced below:

“18. The Tribunal’s judgment has proceeded on the basis that even though the samples were drawn contrary to law, the appellants would be estopped because their representative was present when the samples were drawn and they did not object immediately. This is a completely perverse finding both on fact and law. On fact, it has been more than amply proved that no representative of the appellant was, in fact, present at the time the Customs Inspector took the samples. Shri K.M. Jani who was allegedly present not only stated that he did not represent the Clearing Agent of the appellants in that he was not their employee but also stated that he was not present when the samples were taken. Therefore, there was no representative of the appellants when the samples were taken. In law equally the Tribunal ought to have realized that there can be no estoppel against law.   If the law requires that something be done in a particular manner, it must be done in that manner, and if not done in that manner has no existence in the eye of law at all. The Customs Authorities are not absolved from following the law depending upon the acts of a particular assessee. Something that is illegal cannot convert itself into something legal by the act of a third person.”

32. For all the reasons recorded above, the appeals deserve to be allowed. They are, accordingly, allowed.