(1.) Delay condoned in all the matters. Special leave granted. No one appears for the respondents though called.
(2.) We are satisfied after hearing learned counsel for the appellant that the High court in the. facts and circumstances of the case, was not justified in making a direction for refund of the outcry duty already paid. Accordingly, the appeals are allowed to this limited extent and the diction made by the High court for refund of the outcry shall stand deleted. No costs.