1. The petitioner has challenged the order dated 26-8-1988 (Annexure-B) passed by respondent-3 insisting upon the petitioner to clear both the consignments which are in the custody of the respondents if the petitioner wanted to release one of the two consignments for which he had already paid the charge demanded. The petitioner has also questioned the demand made by respondent-4 in its notice dated 15-10-1988 for payment of a total sum of Rs. 8,817.60.

2. It is necessary to set out the material facts of the case :

The petitioner is an importer of lining and interlining materials and other garment accessories which are permitted to be imported under the prevailing Import and Export Policy. The petitioner imported 3 consignments of materials covered by 3 separate bills of lading, under licence. The goods arrived at the Inland Container Depot, Bangalore on 15-4-1986. The petitioner filed 3 separate bill of entry before the Assistant Collector of Customs (Respondent-3) according to the particulars shown below :

Sl No.

Bill of Entry No and Date

Description

 Value

1.

201/16-04-1986

Shoulder pads Lining material

Rs. 29,561.00

2.

317/16-06-1986

 Garment Stay

Rs. 59,641.00

3.

316/16-