ORDER :

1. We have gone through the judgment rendered by the Division bench of the Calcutta High Court and find ourselves in agreement with a view taken by the High Court in the said judgment. Suffice it to say that the appellant herein had supplied certain cranes on hiring basis to the ONGC for a project in Bangladesh. Those cranes were purchased by the appellant for respondent no.1. Respondent no.1 did not pay the excise duty and had executed a bond. On the other hand, custom duty was payable on re-import of the cranes after the project in Bangladesh was completed. This import duty the appellant has paid. The appellant claimed that it was forced to pay this import duty because of the reason that respondent no.1 did not pay the excise duty and had that excise duty been paid then they would not have any obligation to pay the import duty. Since the Excise Department had discharged the bond executed by respondent no.1, the appellant filed the writ petition in the High Court of Calcutta impleading Excise Department as well as respondent no.1 as parties. The High Court in the impugned judgment has concluded that insofar as the Excise Department is concerned it has rightly discharged the