CHAKRAVARTTI, C. J.

( 1 ) THIS is an appeal from a judgment and order of Mr. Justice Bose, dated January 28, 1952, by which the learned Judge declined to issue any writ of mandamus or certiorari with respect to certain Demand Notices issued to the appellant under the provisions of the Sea Customs Act, or to direct the respondents to forbear from giving effect to the said notices or from taking any ac- tion against the appellant under the last clause of section 39 of the Act as threatened. The learned Judge had himself issued a Rule in the first instance on the respondents, the Union of India and the Assistant Collector of Customs, Calcutta, but ultimately he discharged the Rule on six different grounds,

( 2 ) IN view of the very limited character of the argument addressed to us on behalf of the appellant, it will be sufficient to state the facts only in outline. Between January 20 and September 29, 1949 the appellant placed various orders in the United States of America for importing therefrom motor spare parts, service appliances and tools, parts of completely knocked down cars and trucks, as also some fully assembled trucks. The price of the goods was to be paid in dollars to a

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