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    <title>1986 (4) TMI 54 - HIGH COURT OF CALCUTTA</title>
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    <description>The court dismissed the writ applications, affirming that the Customs authorities acted within their legal bounds by relying on C.L.R.I. norms to determine the status of &#039;finished leather&#039; for the consignments exported before October 1, 1977. The subsequent notification did not retrospectively affect pending proceedings. The petitioners were directed to comply with the customs duty demands within 45 days, and no costs were awarded.</description>
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      <description>The court dismissed the writ applications, affirming that the Customs authorities acted within their legal bounds by relying on C.L.R.I. norms to determine the status of &#039;finished leather&#039; for the consignments exported before October 1, 1977. The subsequent notification did not retrospectively affect pending proceedings. The petitioners were directed to comply with the customs duty demands within 45 days, and no costs were awarded.</description>
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