Bimal Chandra Basak, J. - (1.)This appeal and the writ petition, in which an interim was made by the Trial Court and which is the subject matter of this appeal, are now before us.
(2.)The facts of this case are shortly as follows:- According to the writ petitioners, they placed an order for import of cold formed section from sheets galvanised corrugate from a foreign seller. According to the petitioners, they opened a Letter of Credit for import on 11th January, 1983 and on 11th March 1983 the foreign supplier despatched 1004.710 M.T. of the materials per S.S. Jaltarang. This entire transaction was entered into on the basis of the existing duty. The dispute is regarding the auxiliary duty. Admittedly, at the time of shipment of the materials on 11th March 1983 it was 20% ad valorem. By notification dated 18th March 1983 it was increased from 20% to 25%. Admittedly, the bill of entry was submitted and the ship arrived subsequently. On the 20th May, 1983, that is before the arrival of the ship the petitioners filed this writ petition praying for:-
"(a) A writ of and/or order and/or direction in the nature of Mandamus commanding the respondents to allow the clearance of the goods imported by the petitioner in respect of the goods covered by the documents and/or statement included in Annexure "A" hereto upon by levying basic duty of 15% ad valorem auxiliary duty only at the rate of 20% ad valorem and countervailing duty at the rate of Rs. 850/- per metric tones;

(b) A writ of and/or an order and/or a direction in the nature of Mandamus commanding the respondents their servants and agents from allowing clearance of the goods imported by the petitioner covered by the documents and/or statements included in Annexure "A" hereto upon payment under open General Licence;

(c) An appropriate writ order or directions declaring the forms of bills of entry prescribed under Rule 3 of the Bill of Entry (forms) regulations 1976 in so far as it prescribed for including landing charges in the assessable value of goods for the purpose of levying duty of customs as ultra vires and unconstitutional;

(d) A writ order or direction in the nature of Mandamus calling for the records of the respondent No. 1 and quashing the impugned decisions of the Central Government as contained in the minutes of the meeting of the Advisory Council dated 10th of July 1975 in regard to the landing charges;

(e) A writ of and/or order and/or directions in the nature of certiorari commanding the respondents to transmit and certify the records relating to the said purported demands of auxiliary duty in excess of 20% and countervailing duty in excess of Rs. 850/- per M.T. and the claim for Customs Duty in the assessable value by adding thereof the landing charges, freight, packing and insurance charge in the assessable value of the said goods mentioned in Annexure "A" hereto and all purported proceedings relating thereto so that the same may be set aside and/or quashed and conscionable justice might be rendered;

(f) A writ of and/or order and/or direction in the nature prohibition commanding the respondents to forbear from levying and/or demanding basic duty of 15% ad valorem auxiliary duty in excess of 20% and countervailing duty at the rates exceeding Rs. 850/- per metric ton in respect of the goods covered by the said contract and/or other documents included in Annexure "A" hereto and or from in any way applying the said notification dated 1st March 1983 in respect of the said imports or to include the freight insurance packing and lending charges in determining the assessable value of the said goods."

(3.)Upon such application a Rule was issued and an interim order was passed on the 20th May 1983 to the following extent:-
"There will be a rule as prayed for Returnable eight weeks hence. There will be an interim order to the following effect. Upon the undertaking to Court by Mr. N.P. Agarwalla of M/s. L.P. Agarwalla & Co., Advocate-on-record of the petitioner that a Bank Guarantee for the entire disputed amount to the satisfaction of the Collector of Customs, Calcutta, will be furnished within a week from date, there will be an order upon the Customs authorities to release the goods in terms of prayer (J) to the petition which are the subject matter of the application subject to compliance by the petitioner with the other customs formalities. The Bank Guarantee will be in favour of the Collector of Customs, Calcutta. The Bank Guarantee will be of Canara Bank, a nationalised Bank having its office in Calcutta and the Collector of Customs is directed to accept the form as issued by the above mentioned bank. This order will not stand in the way of the Customs authorities making their assessment without prejudice to the rights and contentions of the petitioner. But the Customs Authorities will not take any steps to enforce the same until further orders of this Court. This interim order is being passed ex parte as I am satisfied that otherwise the petitioner would suffer extreme hardship. Let the grounds and a gist of my order made today be served on all the respondents by the 1st June, 1983. Let this matter appear as an application in Chambers on the 2nd June 1983."