DAVID ANNOUSSAMY, J.

This is an appeal directed against the order of dismissal by a Single Judge of this Court, in W.P. No. 3422 of 1979.

2.As per the First Schedule, Sec. 15.07 of the Customs Tariff Act (51 of 1975), palmolein is subject to standard rate of duty of 60%. By Notification No. 129, dated 1-7-1977, the Government of India exempted palmolein oil from the whole of the Customs duty leviable thereon as specified in the said First Schedule to Act 51 of 1975. While so, the appellant imported two consignments of palmolein which came to India by vessel s.s. Nikoley Somashke. The vessel came to Madras first on 22-2-1979 and was not permitted to discharge the cargo. It went to Kakinada, left that place on 27-2-1979 and came back to Madras on 2-3-1979. The entry inward was granted on the same date, viz. 2-3-1979, and the goods were unloaded; the bill of entry was filed by the appellant on 13-3-1979. In the meanwhile two notifications were issued by the Government of India. As per Notification No. 42, dated 1-3-1979, for palmolein and some other oils exemption was granted in respect of (a) so much of that portion of the duty of customs leviable thereon which is specified