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Issues: Whether the respondent's application seeking restraint on clearance and removal of the imported goods was maintainable in the pending writ petition, and whether the Collector of Customs' release of the goods on payment of full customs duty could be challenged in that proceeding.
Analysis: The pending writ petition was directed to the grant of carry on business licence and related reliefs concerning entitlement to import at concessional duty. The Court held that the petitioners had independently cleared the goods on the strength of additional licences under paragraphs 215 and 216 of the Import and Export Policy, 1988-1991, after paying full customs duty. That clearance was held to be outside the scope of the writ petition, which was concerned with the claim for COB licence and concessional import entitlement. The Court further held that it would not express any opinion on the legality of the Collector's release order in the present proceeding.
Conclusion: The application was not maintainable and was dismissed. The interim restraint order was vacated.