K.RAVIRAJA PANDIAN, J.

W.A.No.1079 of 2000:

The petitioner in writ petition No.7693 of 1993 sought for the relief of declaration or any other appropriate writ or order or direction under Article 226 of the Constitution of India declaring that the proviso (ii) to Rule 9(2) inserted by Notification No.39/90 dated 5.7.1990 issued by the third respondent, the Union of India, represented by the Secretary, Ministry of Finance, Department of Revenue, New Delhi as invalid, arbitrary and ultra vires Sections 14(1) and 14(1A) of the Customs Act, 1962 and violative of Articles 14 and 19(1)(g) of the Constitution of India.

2. The petitioner engaged in the manufacture and marketing of Mini and Micro Computer systems and peripheral devises like printer, drivers, etc., inter alia imported various components including software from time to time. The petitioner presented a bill of entry No.15020 dated 15.4.1993. The chargeable weight of the consignment was 315 kgs and the actual loading, unloading and handling charges amounted to Rs.65.40ps as per the tariff of the International Airport Authority of India, Madras. However, the first respondent on the basis of the impugned notification ad