Judgement

VENKATARAMIAH, J. : - These appeals by special leave are filed against the Order dated 26-6-1986 passed in Appeal No. 512 of 1986 in Writ Petition No. 1007 of 1986 and the Order dated 26-6-1986 in Appeal No. 535 of 1986 in Writ Petition No. 1424 of 1986 of the High Court of Bombay. Since these two are connected matters, they are disposed of by this common judgment.

2. The facts of these two cases are these. The appellant in both these appeals is the Board of Trustees of the Port of Bombay (hereinafter referred to as the Port Trust) and respondent 1 in both these appeals is a partnership firm by name M/s. Jai Hind Oil Mills Company. Respondent 1 imported 5 consignments of propylene of 10 metric tons each in January, 1986 by S. S. Maribor. The general landing date of the said consignments was 20th January, 1986 and the last free date in respect of them was 23rd January, 1986. Thereafter the said consignments were incurring demurrage. The bills of entry were submitted by respondent 1 to the customs authorities in the same month. Disputes arose between respondent 1 and the customs authorities with regard to the basic customs duty payable in excess of 32.50% (as goods were impor