Ajoy Nath Ray, J. - (1.) The writ petitioner imported certain machinery from Germany with commitments for submitting installation certificates and for keeping to certain export commitments for five subsequent years.
(2.) The import was made in or about 1995.
(3.) The machinery did not work as expected and at least with regard to initial years there were export defaults! On or about 31-3-1998, the Assistant Commissioner of Customs, Appraising Grade 5A issued a demand from Customs House, Calcutta calling upon Mr. Gupta's client to pay the full duty saved amount of Rs, 3,22,01,357.00.;