2014 (12) TMI 402

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....eks for issuance of writ of mandamus to  release the goods imported vide Bill of Entry No.7055756, dated 14.10.2014. 2. The petitioner imported various decorative items  fancy and gift articles such as plastic flowers, plastic gifts, plastic tree etc. and filed a bill of entry No.7055756, dated 14.10.2014, for clearance of goods.  It is stated that if the respondent are of the opin....

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....t for release of the goods.  Thereafter, another representation has been made on  6.11.2014 stating that there is no legal requirement to obtain registration under Rule 27 of the said Regulations.  It is further stated that if in the opinion of the respondent that the petitioner have mis-declared,  the respondent may detain the alleged offending goods and permit clearance of th....

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....g the notice on behalf of the respondent, has submitted that at this stage of the matter, the merits of the case cannot be gone into.  But, if sufficient time is granted to the authority, the respondent will consider the petitioner's representation dated 6.11.2014. 7. In the light of the above facts and the stand taken by the respondent, the respondent is directed to  consider the r....