Susanta Chatterjee, J. - (1.) The present Rule was issued on January 25,1984 and an interim order was passed to the extent. "the petitioners besides payment of the customs duty will pay 50% of the additional customs duty before clearing the goods in question. The petitioners will further furnish security for the balance 50% of the additional duty to be assessed on the goods which have arrived at the Port of Calcutta on vessel 'Vishya Karuna'. In case the contentions made by the petitioners succeed, then they will get back the sum which they will deposit by way of additional customs duty with interest at 13% per annum. And in case the petitioners fail to succeed, then the Revenue will be at liberty to utilise the 50% of the additional customs duty deposited with them. The Customs authority will also be free to realise the balance 50% for which the Bank guarantee has been furnished in accordance with law."
(2.) The writ petitioners have prayed in the main writ petition for issuance of a writ of mandamus commanding the respondents not to levy and/or demand any additional duty of customs under Section 3 of the Customs Tariff Act in pursuance of the Notification No. 228/76-Cus., dated 2nd August, 1976, as amended in respect of the goods imported by the petitioners and directing the respondents to clear and/or release the goods after realising the customs duty only.
(3.) It is the main contention of the writ petitioners that they have imported plastic film and such items are not covered by the notification in question and as such they are entitled to the benefits of exemption and are not liable to pay additional customs duty.;