DIPAK KUMAR SEN, J.

( 1 ) IN 1983, the Indian Rayon Corporation Limited the respondent No. 1 imported a consignment of 166 bales of Polyester Staple Fibre for home consumption which were shipped by the vessel S. S. Kunasbiri. The said goods arrived and were unloaded at the Port of Calcutta on the 12th November, 1983.

( 2 ) THE respondent No. 1 engaged M/s. Chatterjee and Sons, the respondent No. 4 clearing and forwarding agents authorised by the Customs for clearing the goods and a bill of entry for the aforesaid purpose was filed on the. 16th November, 1983.

( 3 ) THE Customs authorities, however, detained the goods for testing the chemical examination.

( 4 ) THE Customs authorities, however, permitted the respondent No. 1 to remove the said goods from the Calcutta Port and warehouse the same under Section 49 of the Customs Act, 1962. The said goods were removed from the Calcutta Port on the 31st January, 1984 when a sum of Rs. 1,98,009. 38p. was paid on account of wharf rent against a wharf rent bill issued by the Calcutta Port authorities. The goods were ultimately released by the Customs authorities on the 23rd February, 1984.

( 5 ) THE respondent No. 1, thereafter, applie

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