SUDHIR RANJAN ROY, J.

( 1 ) THESE two matters involving common questions of fact and law have been heard together and are being disposed of by this common judgement.

( 2 ) THE facts of the who cases, which are practically identical, may be summarised as follows :- the petitioners No. 1 in both the cases are manufacturers of Viscose Staple yarn and for that purpose import Viscose staple fibre from time to time.

( 3 ) THE Central Government in exercise of its power under S. 25 (1) of the Customs Act, 1962 issued notifications exempting Viscose staple fibre from the whole of customs duty and whole of additional duty up to December 31, 1979.

( 4 ) SUBSEQUENTLY, two fresh notifications dated January 5, 1979, were issued under S. 25 (1) exempting Viscose Staple fibre from the whole of the basic customs duty as before, but introducing additional duty at the rate of Rs. 1. 32 per kg. Both these notifications were to remain in force up to and inclusive of December 31, 1979.

( 5 ) RELYING upon these notifications dated January 5, 1979, the petitioners entered into contracts with foreign companies for supply of different quantities of Viscose Staple fibre under a bona fide belief that the

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