CHAKRAVARTTI, C. J.

( 1 ) THIS appeal must fail on two technical grounds, although Mr. Roy was able to make some kind of One point, which also was, however, technical in character.

( 2 ) THE appeal is directed against an order or Base J. dated 4-6-1952, by which the learned Judge discharged a Rule obtained by the appellants under Article 326 of the Constitution for the issue of various writs upon respondent No. 1. In the end Mr. Roy limited himself to only one ground of attack.

( 3 ) IT is not necessary to state the facts at any great length. Suffice it to say that, in the year 1949, the appellants imported 1,000 drums of what was described by them as "solvent oil mineral spirits. " The goods were cleared on 9th and 10th of August, 1949, when a duty of only 3 annas per Imperial Gallon was charged and paid upon the appellants executing a guarantee bond to the effect that if the substance contained In the drums turned out to be something different from what they had declared it to be and to be liable to a higher duty, they would be bound to pay such duty as also such penalty as might be imposed. Therefore, it appears a test of a sample quantity taken from one of the drums was held

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