Ajoy Nath Ray, J. - (1.) This is a writ application made by the petitioners who carry on business in Calcutta.
(2.) They complain against a provisional assessment of duty made in respect of a vessel, M.V. Rainbow Reefer, which was imported into Indian Waters for the purpose of demolition.
(3.) The Bill of Entry shows that the petitioner declared the weight of the ship (called light displacement tonnage, L.D.T.) at 6178.00 M.Ts. The duty calculated at 5% ad valorem was shown in the Bill of Entry by the petitioners as Rs. 17,19,085/-.;