( 1 ) ORDER : - What should be the approach of court in passing interim order in matters where the imposition and recovery of tax is challenged by a litigant? Can the court be oblivious of the socio-economic consequences of its orders? How, and by taking into consideration which factors the question as to prima facie case and balance of convenience should be decided? These are some of the questions which have arisen in this petition filed by the Union of India under Article 227 of the Constitution challenging the legality and validity of an ex parte injunction order dated January 31, 1983 passed by the Civil Judge (SD), Surat.

( 2 ) RESPONDENT No. 1-original plaintiff is a Company having its office and factory at Surat, ("respondent-Company", for short ). The respondent-Company imported certain man-made fibre filament yarn which was subject to custom duty. On the goods imported in India, the custom duty was leviable at the relevant time as mentioned in Schedule I to the Custom Tariff Act, 1975. The duty leviable at the relevant time was as follows: 1. Basic customs duty chargeable under Section 12 of the Customs Act, 1962 read with Section 2 of the Act. 2. Additiona