The main legal point established in the judgment is that entitlement to exemption under the Customs Act and the issuance of demurrage waiver certificates should be determined based on the specific circumstances of the case, and the pendency of an appeal before the Supreme Court should not be the sole ground for refusal.

( 1 ) IN Writ Petition Nos. 3181 and 3101/ 89 the petitions are by the same petitioner. Writ Petition No. 3102/89 is filed by a different petitioner.

( 2 ) THE contentions urged in these writ petitions are similar and are therefore disposed of by this common order.

( 3 ) THE petitioners imported consignments consisting of Urine Collecting sacks. When they arrived at the Inland Container depot, Bangalore a claim was made by the petitioners for exemption from payment of import duty under Customs Act under notification No. 208/81 dated 22-9-1981.

( 4 ) THE Assistant Collector made an order which is impugned in Writ Petition no. 3181/89 dated 16-4-1985, ordering confiscation of goods and also levied redemption fine. On further appeal by the petitioner before the Customs, Excise and gold (Control) Appellatetribunal (CEGAT) the matter was remanded by its order dated 26-12-1985 and a denovo order was made on 27-3-1987 by the Collector of customs, Bangalore. The collector ordered confiscation of goods and permitted redemption on payment of fine of Rupees one lakh.

( 5 ) ON further appeal, the CEGAT by its order dated 25-1-1988 allowed the appeal and it was held the petitioner was entitled to the benefit of exemption under notification 208/81. There was also a direction to release the goods expediti- ously since they were life saving equipment.

( 6 ) CONSEQUENT on his success before the CEGAT the petitioner approached the collector of Customs, Bangalore, for issue of a detention certificate for getting the release of the goods from the Railways. The Collector declined to issue the demurrage waiver Certificate on the ground that the Department has filed an appeal before the Supreme Court against the order passed by the Appellate Tribunal. The refusal to issue the demurrage waiver certificate is challenged in this writ petition.

( 7 ) IN Writ Petition No. 3101/89 by the same petitioner, a similar order denying exemption under the same Notification 208/81 was made by the Assistant Collector. The Collector allowed the appeal and reversed the order of the Assistant Collector and held that the petitioner was entitled to the exemption under the Notification 208/81, The appeal by the Department is said to be pending before the Tribunal.

( 8 ) AN interim order was made by the appellate Tribunal directing the Collector to release the goods on his executing a personal bond. The petitioner's request for issue of a demurrage waiver certificate having been refused the petitioner has approached this Court in this writ petition.

( 9 ) IN Writ Petition No. 3102/89 the facts are identical with Writ Petition No. 3101/89 and the appeal by the Department filed against the Appellate Tribunal's order is said to be pending before Supreme court. The refusal to issue demurrage waiver certificate is the subject matter of this writ petition also.

( 10 ) IT is urged by Sri Chandra Kumar, learned Counsel for the petitioners in all these cases that the petitioners are entitled to issue demurrage waiver certificate having regard to the fact that the petitioners in Writ Petition No. 3181/89 has succeeded before the Appellate Tribunal and in the other two cases there is a direction issued by the Appellate Tribunal to release the goods on executing a personal bond.

( 11 ) THE petitioners' case is that they are not in a position to get the release of the goods from the Railways in whose custody the goods have remained, without a detention certificate, since the Railways to whom the demurrage charges are to be paid, insist on such a certificate in order to release the goods. In this situation, the petitioners have approached this hon'ble Court for a direction to the Customs Authorities to issue the necessary waiver Certificate in each case. Section 45 of the Customs Act reads thus :"45 (1) Save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such person as may