DIPAK KUMAR SEN, J.

( 1 ) INCHECK Tyres Ltd. the petitioner in these proceedings seeks to challenge three orders, being under No. S-85-4/72r dated 12th June, 1972 of the Assistant Collector of Customs (Refund), No. 1416 of 1973 dated 17th April, 1973, passed by the Appellate Collector of Customs, Calcutta and No. 1393 of 1974 dated 30th March, 1974 of the Joint Secretary, Government of India.

( 2 ) THE facts leading upto the present proceedings are as follows : the petitioner is a company within the meaning of Companies Act, 1956 and carrying on business, inter alia, as manufacturers of rubber tyres. For the purpose of such manufacture it imports insoluble sulphur under the trade name 'crystex N-Insoluble Sulphur' (hereinafter referred to as the said product) in bulk quantities. Under a notification issued by the Government of India Ministry of Finance (Department of Revenue and Insurance) being Notification No. 120-Customs, dated 20th August 1965, sulphur including the said product was stated to be exempt from duty under Indian Customs Tariff.

( 3 ) IN respect of a particular consignment of the said product imported by the petitioner and under Bill of Entry No. 894 and D. I. 92

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