Dipak Kumar Sen, J. - (1.) In 1983, the Indian Rayon Corporation Limited the respondent No. 1 imported a consignment of 166 bales of Polyester Staple Fibre for home consumption which were shipped by the vessel S.S. Kunasbiri. The said goods arrived and were unloaded at the Port of Calcutta on the 12th November, 1983.
(2.) The respondent No. 1 engaged M/s. Chatterjee & Sons, the respondent No. 4 clearing and forwarding agents authorised by the Customs for clearing the goods and a bill of entry for the aforesaid purpose was filed on the. 16th November, 1983.
(3.) The Customs authorities, however, detained the goods for testing the chemical examination.;