( 1 ) THIS is a writ application made by the petitioners who carry on business in Calcutta.

( 2 ) THEY complain against a provisional assessment of duty made in respect of a vessel, M. V. Rainbow Reefer, which was imported into Indian Waters for the purpose of demolition.

( 3 ) THE Bill of Entry shows that the petitioner declared the weight of the ship (called light displacement tonnage, L. D. T.) at 6178. 00 M. Ts. The duty calculated at 5% ad valorem was shown in the Bill of Entry by the petitioners as Rs. 17,19,085/ -.

( 4 ) THE Customs Authorities altered the tonnage to 6441. 00 M. T. Mr. R. C. Nag, appearing for the petitioners said that this alteration was done without any basis whatsoever. He showed the reverse of the Bill of Entry where the respondents' endorsements showed that the L. D. T. given by the petitioners was both as shown on the survey report of 1-10-1993 and as shown in the stability book.

( 5 ) MR. Nag next contended that the Bill of Entry was also wrongfully altered by the respondents by imposing an additional duty of Rs. 1,000 per M. T. on the increased L. D. T.

( 6 ) MR. Nag relied upon the judgment of Ruma Pal, J. reported at. He sai