( 1 ) THE order impugned in these proceedings was passed on 23rd November, 1993 directly the respondents to forthwith release 400 pieces of "zwz" bearings of Chinese origin contained in 92 cases, (hereinafter referred to as the goods) in respect of which provisional duty had already been collected by the Customs Authorities from the writ petitioner.

( 2 ) THE writ petitioner imported the goods the country of origin of which was China from Singapore. The ship carrying the goods arrived at Calcutta Port in September, 1993. A Bill of Entry was filed for home consumption. The goods were provisionally assessed to duty on 7th October, 1993 on the basis of the declared value plus 20 per cent additional provisional duty on the declared value amounting to a sum of Rs. 3,17,999/ -. The petitioner paid the amount as provisionally assessed and also executed a bond for Rs. 1,89,285. 00 in terms of the directions of the Assistant Collector of Customs, Calcutta. This was done also in October, 1993. The payment of provisional duty was accepted by the Customs Authorities. But the goods were not released by the Customs.

( 3 ) BEING aggrieved by the refusal of the Customs Authorities