AJIT K. SENGUPTA, J.

( 1 ) THE short question which calls for determination in this case is whether the Notification dated 6th October; 1986 levying additional or auxiliary duty of customs would be applicable to the subject goods imported by the petitioners.

( 2 ) THE facts shortly stated are that the petitioner imported diverse quantities of Timber logs from Malaysia on the vessel Clipper Flame which came into Calcutta Port on 2nd October, 1986. On that day basic customs duty chargeable was 10 per cent ad valorem by virtue of exemption Notification No. 62/85-Cus. , dated 17-3-1985. Auxiliary duty and additional duty were wholly exempt by virtue of Notification No. 311/86-Cus. , dated 13-5-1986 and Notification No. 62/85-Cus. , dated 17-3-1985 respectively.

( 3 ) ON 3rd October, 1986, import manifest was delivered by the Steamer Agent to the Customs-Authorities under Section 31 (2) of the Customs Act, 1962 (hereinafter referred to as the Act ). According to the petitioner, order was given by proper officer granting "entry Inwards" to vessel under Section 31 (3) of the Act. The petitioner filed the Bill of Entry for Home Consumption under Section 46 (1) of the Act. The said Bill

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