Judgment

Mrs. Sujata V. Manohar, J.-Delay condoned.

2. Leave granted.

3. Heard both sides.

4. This is an appeal from the judgment and order of the Delhi High Court dated 15.7.1996 in Civil Writ Petition No. 3469 of 1994, and from an order dated 19.3.1997 in a Contempt Petition filed in connec­tion with the order of 15.7.1996, being Contempt Petition No. 340 of 1996 before the Delhi High Court.

5. The respondent had filed four Bills of Entry bearing (1) No. 102619 dated 29.1.1991; (2) No. 102815 dated 15.2.1991; (3) No. 102878 dated 20.2.1991 and (4) No. 103166 dated 19.3.1991. The Bills of Entry were in res­pect of Synthetic waste (soft quality) imported by the respond­ent. The respondent claimed release of the goods free of duty in terms of valid import/export pass-book. The goods were examined and samples were drawn for testing. According to the appellants, the goods import­ed were prime fibre and not soft waste. The value according the appel­lants was not commensurate with the quality of goods under import. Hence a show-cause notice was issued to the respondent in each case.

6. In the meanwhile, since the goods were not being released and were incurring heavy demurrage charges as als