( 1 ) THIS appeal under Clause 15 of the Letters Patent is directed against Judgment dated 27-3-92 passed by the learned Single Judge of this Court in Matter No. 2897 of 1989, whereby he has by allowing the writ application filed by the respondents directed the appellants to clear and deliver the goods imported by the respondents without payment of any duty of customs caused by reason of the withdrawal of the exemption notification issued in terms of Section 25 of the Customs Act and by issuing certain other consequential and ancillary directions.

( 2 ) BRIEF facts leading to the filing of the present appeal are that the respondents being engaged in the business of textiles took steps for importing from abroad an automatic winding machine used in the textile industry and called by the name of "autoconer". "autoconer" as a machine item was liable to attract the payment of customs duty under Section 25 of the Customs Act at all material times except during the relevant period, which we shall notice hereafter, when exemption was granted to it from payment of customs duty by issuance of a notification by the Government of India. Withdrawal of the exemption, and in the