ORDER

1. Leave granted.

2. We have heard the Learned Counsels for the parties.

3. The grievance raised in this appeal by the appellant(s) - importer(s) is to the direction issued by the Learned Single Judge of the Bombay High Court in Writ Petition No. 624 of 1996 and Notice of Motion No. 239 of 1996 by which though the Learned Judge held the appellant to be entitled to detention certificate and refund of detention charges paid to the Customs Authorities, the appellants were directed to move the Port Trust authorities so far as the claim of payment/refund of demurrage/BPT charges are concerned. The said order has been upheld in appeal.

4. The materials on record, particularly the statements made in paragraphs 4 and 5 of the counter/reply affidavit filed on behalf of the Revenue before the High Court in Notice of Motion No. 239 of 1996 along with Writ Petition No. 624 of 1996, would go to show that the goods were not allowed to be cleared by the importer(s), by availing the benefit of credit that the importer(s) had earned, due to a dispute as regards the true meaning and purport of clause (iv) of the second proviso to condition (2) of the Notification No. 104 of 1995 dated 30th May