( 1 ) THE issue involved in this application is the interpretation of Public Notice No. 238-ITC (PN)/90-91 dated 31-10-1991 (referred to as the first Public Notice ). By the first public notice modifications were effected to the Import and Export Policy 1990-93 (referred to as the Policy ). One of the modifications was the dispensing with the "actual user conditions" in respect of import of raw materials, components, consumables and spares appearing in Appendix 6, List 8, Part I of the Policy. The factual background in which this issue has arisen is noted briefly. According to the petitioner this deletion entitled the import of the named items in Appendix 6 of the Policy by all persons. Acting on this assumption the petitioner entered into an agreement with a foreign seller for import of goods covered by Appendix 6, List 8, Part I as already stated. The goods were shipped on 5th December, 1991 and arrived in Calcutta Port on 16th January, 1992. On 13th January, 1992, the petitioner filed three several Bills of Entries in respect of the goods. These have been annexed as Annexure 'c' to the petition.

( 2 ) ACCORDING to the petitioner the Customs Authorities took no ste