Harries, C.J. - (1.) This is an appeal from a judgment and order of Bose J. dated February 16, 1951 granting a writ of certiorari quashing certain proceedings of the Sea Customs authorities.
(2.) The respondents imported from America certain oil in bulk which was described in the shipping documents as spindle oil. This oil was imported under a license which allowed them so to do. The oil came in two lots of 6500 and 750 drums and it actually arrived in the port of Calcutta on' March 6, 1950. A bill of entry was submitted to the customs authorities and on March 8 the respondents wrote that. on the authorities allowing them to take delivery they would agree to accept the result of the customs test of the samples of the oil which had been taken and to pay any extra duty leviable and any penalty if imposed should it be found from the test that the oil was not such as had been declared. The letter concludes with these words: "In the event of our failure to comply with the above undertaking, we agree to pay on demand (without any prejudice to our right in the matter) any duty and/or penalty (including fines) which may be imposed by you."
(3.) The respondents claimed that the rate of duty payable was 2 annas 6 pies per gallon under item 27(8) of the first schedule of the Indian Tariff Act, such being the rate for lubricating oil of the kind imported.;