JUDGMENT

Thomas, J.-In both these appeals the question involved is regarding the relief entitlement of the claimants to customs duty payable at the time of clearance of the imported commodities. Under Entry No. 84.66 of the Customs Tariff all items of machinery, including industrial plant, can get clearance on payment of a concessional rate of 40%, if the goods are imported under certain conditions against specific contract registered with the Customs House. The grievance of the appellants herein is that such relief was not granted to them.

2. Appellant in one of these appeals had imported 12 Air Jet Looms along with their accessories and the goods arrived at the Bombay Port on 18.3.1983. Appellant got them cleared from the port on 31.3.1983 on payment of full duty which was a little above 52 lacs of rupees. On 13.4.1983 he applied to the Collector of Customs for granting registration of his contract with the buyer as envisaged in Entry No. 84.66 of the Customs Tariff and he got the registration on 22.4.1983. Then he filed a refund application on the premise that he is liable to pay customs duty only at the concessional rate shown in the aforesaid entry. But the claim for refund was