JUDGMENT

G.T. Nanvati, J.

(1) THE applicant in both these applications in Northern Plastic Limited (now merged with Consolidated Photo & Finest Ltd.). It was the appellant in the above Civils which have been allowed by this court by its decision dated 14/7/1998. These applications have been filed for direction under Article 142 of the Constitution read with Order 47 Rule 6 of the Supreme court Rules, 1956.

(2) THE applicant had imported 59 jumbo rolls of Photographic Colour Files (Unexposed Positive in January, 1989. He filed the bill of entry on 11/1/1989 for clearance of the said goods. The were not cleared by the customs authorities as they had some doubt regarding its correct classification and entitlement to the benefit of exemption of customs duty and countervailing duty under the notifications mentioned in the bill of entry. That ultimately led to issuance of show cause notice on 14/8/1989 for confiscation of the said goods on the grounds that there was misdeclaration of description in the bill of entry for the purpose of classification and availing of exemption and the goods were not eligible for import under the O.G.L. By an order dated 14/9/198