:1: IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2004 OF 1993 M/s. Twin Stars Industrial Corporation ...Petitioners. V/s 1. Municipal Corporation of Gr. Bombay & anr. ...Respondents. --- None for the petitioners. Mr. Vinod Mahadik for the respondents. --- CORAM: CORAM: CORAM: R.M.S. KHANDEPARKAR & R.M.S. KHANDEPARKAR & R.M.S. KHANDEPARKAR & V. V. V. M. KANADE, JJ. M. KANADE, JJ. M. KANADE, JJ. DATE DATE DATE : 30th August, 2005. : 30th August, 2005. : 30th August, 2005. P.C. 1. None for the petitioners. Mr. Vinod Mahadik, the learned advocate appears for respondent - Corporation. 2. By the present Petition, the petitioners are seeking relief in the nature of declaration that the respondents’ demand to pay octroi duty on the notional amount of customs duty on the ground that the :2: petitioners are exempted under Duty Exemption Entitlement Certificate Scheme, and therefore being illegal and for further declaration that the respondents’ de cision to add notional amount of customs duty to the CIF value of goods to arrive at assessable value of imported goods for octroi purposes is also illegal. 3. When the rule was issued on 19/10/1993, petitioners sought interim relief as under:- "(i) The petitioners shall execute a bond in favour of the Bombay Municipal Corporation for the Disputed amount of octroi duty. (ii) The petitioners hereby undertake to this Hon’ble Court that in the event of the petition failing, the petitioners shall pay to the Bombay Municipal corporation the disputed amount of octroi duty, within a period of 30 days of the date of the judgment and order of this Hon’ble Court together with interest at such rate as may be determined by this Hon’ble Court. :3: (iii) The petitioners will furnish to the Municipal Corporation necessary documentary evidence in respect of the export obligation complied with by the petitioners from time to time, in respect of the imported goods. Such intimation to be furnished within a 4 weeks of the date of compliance with export obligation. The petitioners shall also duly inform the Municipal Corporation in the event of the bond and/or letter of undertaking being invoked by the customs authorities and/or the government of India within a period of 4 weeks of its invocation." 4. Undoubtedly, therefore, at the time of issuance of rule, in terms of interim relief certain advantages were availed by the petitioners. When the matter is called out today, none has appeared on behalf of the petitioners. 5. In the circumstances, Petition is liable to be dismissed for default while vacating the interim relief which was granted on 19th October, 1993 and further allowing the respondent - Corporation to enforce the bond and to recover the octroi duty as was payable but for the interim relief. The respondent :4: would be entitled to recover interest at the rate of 6% p.a. on the duty amount due and payable, but for the interim order, from the date the duty had become due and payable till the date of actual payment. 6. In the result, therefore, the Petition is dismissed for default. Interim relief stands vacated. The respondent - Corporation is at liberty to recover the duty amount alongwith the interest thereon which could not be recovered on account of the interim relief. (R.M.S. (R.M.S. (R.M.S. KHANDEPARKAR, J.) KHANDEPARKAR, J.) KHANDEPARKAR, J.) (V.M. (V.M. (V.M. KANADE, J.) KANADE, J.) KANADE, J.)