( 1 ) THE claim of the petitioner in this writ petition is for the refund of the excess amount of demurrage which it had paid to the respondents 1 and 2. The sum of refund so claimed comes to Rs. 3,26,645. 00.

( 2 ) THE petitioner had imported multi-cable transit cable sealing system. According to the petitioner these goods were to be cleared under Tariff Item No. 85. 47 on the payment of duty @ 135. 75%. The Customs Department. however, with regard to the import of items made on 7th and 12th December, 1988 decided that the goods were to be cleared by paying duty @ 181. 75% under Tariff Item No. 39. Provisional clearance was granted and on payment of demurrage goods were released to the petitioner. Subsequently the present writ petition was filed and the claim was that demurrage should not have been charged because detention certificate had been issued in the present case.

( 3 ) BEFORE the filing of the writ petition the question as to whether the petitioner s import fell under Item No. 85. 47 or Item 39 has been settled in favour of the petitioner. On 8th January, 1990 the petitioner wrote a letter to the International Airport Authority of India in which it quoted