reply affidavit that though the stipulated period for delivery was 30 days from the date of acceptance of the tender, i.e. the date of supply order, in case of imported goods, Custom Waiver Certificate was to be furnished by the officer of respondent No.3 and delivery period of the items would start only on the issue of such certificate. The ballistic plate which is found essential part of the bullet proof jacket was to be made from imported material and though respondent No.5 had repeatedly asked for such certificate, it could not be provided in time. Ultimately, a bill was passed on 31st March 2004 to pay up the customs duty, which was done on 17th June 2004 after the supply of bullet proof jackets was received. In view of the urgency involved, the Commissioner of Police had even requested respondent No.5 to make jackets available without waiting for payment of customs duty or Customs Waiver Certificate. Hence, respondent No.5 had requested the Commissioner of Police to make advance payment of the jackets in absence of the Customs Waiver Certificate and the Commissioner of Police had accordingly paid Rs. 24,71,040/- in advance on 27th November 2002. This was done after taking bank guarantee from respondent No.5 securing the entire amount paid to respondent No.5. It is also pointed out that when respondent No.
