[1] The appellants were the plaintiffs at the court below. The present appeal is against the decision of the learned High court Judge dated 15 October 2010 dismissing the appellants' claim against the respondents for among others, certain declaratory reliefs with regard to the invalidity of the imposition of the Free Commercial Zone (FCZ) charges by the 1st respondent; and allowing the 1st respondent's counterclaim against the appellants and in doing so, held that the appellants are liable to make payment for the arrears of the FCZ charges to the 1st respondent together with interest at the rate of 8% per annum from 7 April 2008 to the date of full payment.