2020 (2) TMI 241

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....yers:- "In view of the aforementioned facts and circumstances it is therefore most respectfully prayed that this Hon'ble court may be pleased to: (a) Issue a writ, order or direction in the nature of mandamus to release the export consignment covered under shipping bill No.4487348 dated 28.05.2019 unconditionally for the purpose of export as no seizure has been made and the goods have been detained from 10.06.2019; and/or (b) Issue a writ, order or direction in the nature of certiorari to set aside/modify the conditions provided in the communication bearing C.No.VIII/ICD/6/TKD/SIIBExp./ Misc./DRI Indore/109/ 19/Pt.-1 dated Nil but signed on 09.10.2019; and/or (c) Issue a writ, order or direction in th....

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....;s Circular No. 0l/2011-CDS dated 4.1.2011. 5. That, accordingly, the answering respondent, had given an option to the petitioner for provisional release of goods on submission of bond of 100% of FOB value of goods and bank guarantee of 5% of FOB value of goods on 09.10.2019. However, no response has been received from the petitioner till date." 4. Respondent No.3 has also filed a counter affidavit wherein in paragraphs D, E and G, it is stated as under:- "D. Therefore, in exercise of the powers conferred under Section 110 (1) of the Customs Act, 1962, the goods under the afore-mentioned Shipping Bill were duly seized on 31.08.2019 under the reasonable belief that they were to be improperly exported by way of misdeclara....